Pengaruh Corporate Social Responsibility dan Good Corporate Governance terhadap Agresivitas Pajak pada Perusahaan Sub Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI)

Dita Marisa Putri (STIA Satya Negara, Palembang, Sumatera Selatan)
Syahyuni (Fakultas Ekonomi dan Bisnis, Universitas Tridinanti, Palembang, Sumatera Selatan)
Herman Efrizal (Fakultas Ekonomi dan Bisnis, Universitas Tridinanti, Palembang, Sumatera Selatan)

Jurnal Kompetitif
Vol 15 No 1 (2026): Jurnal Kompetitif

This study aims to analyze the effect of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on tax aggressiveness in mining sub-sector companies listed on the Indonesia Stock Exchange (IDX). The independent variables in this study are Corporate Social Responsibility, measured using the 2021 GRI Standards, and Good Corporate Governance, proxied by institutional ownership, an independent board of commissioners, and an audit committee. The dependent variable is tax aggressiveness, measured using the Cash Effective Tax Rate (CETR). The research sample consists of 13 companies selected using the purposive sampling method. Data analysis techniques include descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the multiple linear regression analysis indicate that, simultaneously, Corporate Social Responsibility and Good Corporate Governance as proxied by institutional ownership, independent commissioners, and audit committees, have a significant effect on tax aggressiveness. Partially, Corporate Social Responsibility has a significant effect on tax aggressiveness, while Good Corporate Governance, as proxied by institutional ownership, independent commissioners, and audit committees, does not have a significant effect on tax aggressiveness. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility dan Good Corporate Governance  terhadap agresivitas pajak pada perusahaan sub sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel independen dalam penelitian ini adalah Corporate Social Responsibility yang diukur menggunakan standar GRI 2021 serta Good Corporate Governance yang diproksikan melalui kepemilikan institusional, dewan komisaris independen, dan komite audit. Variabel dependen adalah agresivitas pajak yang diukur menggunakan Cash Effective Tax Rate (CETR). Sampel penelitian terdiri dari 13 perusahaan yang dipilih menggunakan metode purposive sampling. Teknik analisis data meliputi statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, serta pengujian hipotesis. Hasil analisis regresi linier berganda menunjukkan bahwa secara simultan Corporate Social Responsibility dan Good Corporate Governance  yang diproksikan melalui kepemilikan institusional, dewan komisaris independen, dan komite audit berpengaruh signifikan terhadap agresivitas pajak. Secara parsial, Corporate Social Responsibility berpengaruh signifikan terhadap agresivitas pajak, sedangkan Good Corporate Governance yang diproksikan melalui kepemilikan institusional, dewan komisaris independen, dan komite audit tidak berpengaruh terhadap agresivitas pajak.