PENGARUH TAX AGGRESSIVENESS DAN MEDIA EXPOSURE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DENGAN BOARD SIZE SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2017-2021)

Abstract

This study aims to empirically examine the effect of tax aggressiveness and media exposure on corporate social responsibility with board size as a moderating variable. The population in this study is 54 mining companies listed on the Indonesia Stock Exchange in 2017-2021. The sample in this study used a purposive sampling technique to obtain 214 data. The research method used was quantitative research obtained from the annual report from the Indonesian Stock Exchange's website. The analysis technique used multiple linear regression analysis and Moderated Regression Analysis (MRA) and the analysis tool used was the SPSS 25 program. The results showed that Tax Aggressiveness had no effect on Corporate Social Responsibility. Media Exposure influences Corporate Social Responsibility. Board Size cannot moderate the effect of Tax Aggressiveness on Corporate Social Responsibility and Board Size can moderate the effect of Media Exposure on Corporate Social Responsibility.

Keywords : Tax Aggressiveness, Media Exposure, Corporate Social Responsibility, Board Size