Abstract:

The purpose of this study is to analyze empirically the effect of Corporate Social Responsibility (CSR) activities reporting on tax aggressiveness behaviors and evaluate the role of risk management in influencing the effect of CSR activities reporting on tax aggressiveness behaviors. This study is a quantitative study using a regression analysis. The sample is listed companies from a developing country namely Indonesia during 2013 – 2015.  This study found a negative relationship between CSR activities and tax aggressiveness behaviors in companies, meaning that the higher CSR activities leads to the lower companies’ tax aggressiveness behaviors. This study also found that risk management has a role in moderating the relationship between CSR activities and tax aggressiveness behaviors, that is risk management weakens the negative effect of CSR activities on tax aggressiveness behaviors.