THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR), LEVERAGE, AND FINANCIAL DISTRESS ON TAX AGGRESSIVENESS IN PROPERTY AND REAL ESTATE SECTOR MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2022–2024 PERIOD

Abstract

This study aims to analyze the influence of corporate social responsibility (CSR), leverage, and financial distress on tax aggressiveness in property and real estate sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The population consists of 273 companies, with 123 companies selected through purposive sampling. The research using descriptive statistical analysis, multiple linear regression analysis, analysis prerequisite tests, classical assumption tests, and hypothesis testing. The results show that CSR does not have a significant effect on tax aggressiveness. In contrast, leverage and financial distress have a significant effect on tax aggressiveness. Furthermore, the three variables simultaneously have a significant influence on tax aggressiveness. These findings indicate that a company's financial condition and capital structure play a crucial role in tax planning strategies, while social responsibility activities are not yet utilized by companies as a means of tax agressiveness.