Unmasking Corporate Behavior: How Governance and CSR Drive Aggressive Tax Strategies

Introduction: Aggressive tax behavior is a pressing concern for governments, as it can undermine national revenue and hinder economic development. In response to this issue, corporate governance mechanisms and social responsibility practices are increasingly examined for their role in curbing tax aggressiveness. Objectives: This study aims to investigate the influence of independent commissioners, audit committees, corporate social responsibility (CSR), and institutional ownership on aggressive tax behavior in mining companies listed on the Indonesia Stock Exchange (IDX). Methods: A quantitative approach was adopted, using purposive sampling to select mining companies listed on the IDX during the 2020–2022 period. Secondary data were obtained from annual financial reports, and hypothesis testing was conducted through multiple regression analysis. Results: The results of the study indicate that: (1) Independent commissioners have a significant influence on aggressive tax behavior; (2) The audit committee has a significant influence on aggressive tax behavior; (3) Corporate social responsibility (CSR) has a significant influence on aggressive tax behavior; and (4) Institutional ownership has a significant influence on aggressive tax behavior. Conclusions: These results suggest the importance of strengthening corporate governance and promoting CSR initiatives to mitigate aggressive tax strategies. Future studies are encouraged to broaden the scope by including a longer observation period or analyzing firms from other industry sectors