<![CDATA[The relationship between corporate social responsibility disclosure, firm size, and tax aggressiveness is examined among companies included in the LQ45 index of the Indonesia Stock Exchange during 2021–2024. Secondary data were obtained from audited financial statements, annual reports, and sustainability reports. Purposive sampling produced 25 companies that remained consistently listed and reported profits throughout the observation period, yielding 100 firm-year observations. Tax aggressiveness was represented by the effective tax rate, corporate social responsibility was measured through a 30-item Annexure-A disclosure index, and firm size was calculated using the natural logarithm of total assets. Multiple linear regression was performed with SPSS version 26 after tests of normality, multicollinearity, heteroscedasticity, and autocorrelation. Corporate social responsibility produced a positive but statistically insignificant coefficient toward the effective tax rate, while firm size also produced a positive and insignificant coefficient. The simultaneous test confirmed that both predictors failed to explain tax aggressiveness significantly, with an adjusted coefficient of determination of only 0.3 percent. Intensive social disclosure and substantial asset capacity therefore do not automatically determine the tax behavior of highly visible and liquid firms. The contribution lies in demonstrating the limited explanatory power of disclosure intensity and asset scale within the institutional setting of LQ45 companies]]>
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