Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility terhadap agresivitas pajak dimoderasi dengan kinerja keuangan. Corporate social responsibility diukur menggunakan logaritma natural dari total biaya CSR, kemudian agresivitas pajak diukur menggunakan effective tax ratio (ETR) selama lima tahun berturut-turut, dan kinerja keuangan diproksikan menggunakan return on sales (ROS). Sampel penelitian sebanyak 23 perusahaan manufaktur yang terdaftar d BEI, sampel dipilih mengunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa corporate social responsibility berpengaruh negatif terhadap agresivitas pajak. Kemudian, kinerja keuangan yang diproksikan dengan return on sales (ROS) mampu memoderasi pengaruh corporate social responsibility terhadap agresivitas pajak.

This study aims to examine the effect of corporate social responsibility on moderated tax aggressiveness with financial performance. Corporate social responsibility is measured using the natural logarithm of CSR costs, then tax aggressiveness is measured using the effective tax ratio (ETR) for five consecutive years, and financial performance is proxied using return on sales (ROS). The research sample of 23 manufacturing companies listed on the IDX, the sample was selected using purposive sampling technique. The results showed that corporate social responsibility had a negative effect on tax aggressiveness. Then, financial performance which is proxied by return on sales (ROS) is able to moderate the effect of corporate social responsibility on tax aggressiveness.