Penelitian ini bertujuan untuk menguji pengaruh Corporate Social Responsibility (CSR), Intensitas Modal, dan Intensitas Persaingan terhadap Agresivitas Pajak. Sampel yang digunakan yaitu perusahaan manufaktur yang terdaftar di BEI periode 2014-2017. Berdasarkan metode purposive sampling, terdapat 29 perusahaan yang menjadi sampel penelitian. Analisis regresi linear berganda dengan program SPSS 23 digunakan untuk menganalisis data penelitian ini. Hasil penelitian menunjukkan CSR tidak berpengaruh terhadap agresivitas pajak. Intensitas modal berpengaruh negatif terhadap agresivitas pajak, sedangkan intensitas persaingan berpengaruh positif terhadap agresivitas pajak.

Kata Kunci : CSR, Intensitas Modal, Persaingan, Agresivitas Pajak.

This study aims to examine the effect of Corporate Social Responsibility (CSR), Capital Intensity, and Competition Intensity on Tax Aggressiveness. The sample used is manufacturing companies listed on the Stock Exchange in the 2014-2017 period. Based on the purposive sampling method, there are 29 companies that become the study sample. Multiple linear regression analysis with SPSS 23 program was used to analyze the data of this study. The results showed that CSR had no effect on tax aggressiveness. Capital intensity has a negative effect on tax aggressiveness, while competition intensity has a positive effect on tax aggressiveness. 

Keywords : CSR, Capital Intensity, Competition, Tax Agressiveness.