Abstract :
The purpose of this study is to exmine the corporate social responsibility, firm size, and tax aggressiveness. The population was mining and agricultural companies listed on the Indonesia Stock Exchange during the year 2014-2018 with 12 companies. The data analysis is multiple regression analysis to know the effect of corporate social responsibility and firm size to tax aggressiveness. The result showed that corporate social responsibility does not affect to tax aggressiveness, then firm size have affect to tax aggressiveness.
Keywords: corporate social responsibility, firm size, tax aggressiveness