THE EFFECT OF INSTITUTIONAL OWNERSHIP AND CORPORATE SOCIAL RESPONSIBILITY TO THE TAX AGGRESSIVENESS

Abstract

This research aimed to analyze the effect of institutional ownership, corporate social responsibility to tax agressiveness.  The sample in this research is companies that listed Corporate Governance Perception Indeks (CGPI) in 2011 to 2014. Sampling techniques used to purposive sampling method and get 56 companies. The analyze using multiple regression analysis with interaction analyze based. The results showed that the institutional ownership has significant negative to the tax aggressive, corporate social responsibility has significant positive to the tax aggressiveness, corporate governance and return on assets has no significant effect to the tax aggressiveness, and corporate governance can moderate corporate social responsibility to the tax aggressiveness.

Keywords: Institutional Ownership, Corporate Social Responsibility, Corporate Governance, Return On Assets and Tax Agressiveness.