INFLUENCE OF EXECUTIVE CHARACTERISTICS, COMPANY SIZE AND CORPORATE SOCIAL RESPONSIBILITY (CSR) TOWARDS TAX AGGRESSIVITY

This research aims to examine and empirically test the effect of executive characteristics, firm size, and corporate social responsibility on tax aggressiveness. This type of research uses an associative quantitative research method. The population in this research are non-cyclical consumer sector companies in the food and beverage subsector listed on the Indonesia stock exchange from 2018 to 2023. The sampling technique used in this research is purposive sampling technique, resulting in a sample of 25 companies with total of 150 data. The statistical method uses Eviews9 software. The data are analyzed using panel data regression. The results of this research show that executive characteristics, firm size, and corporate social responsibility simultaneously have an effect on tax aggressiveness, executive characteristics has an eeffect on tax aggressiveness, firm size has an effect on tax aggressiveness, corporate social responsibility has no effect on tax tax aggressiveness.