Penelitian ini dilakukan untuk mengetahui pengaruh corporate social responsibility terhadap agresivitas pajak dengan profitabilitas dan ukuran perusahaan sebagai variabel moderasi. Populasi yang digunakan adalah perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia. Berdasarkan metode penelitian kuantitatif dengan teknik pengambilan sampel purposive sampling, terdapat 25 perusahaan yang menjadi sampel penelitian dengan periode pengamatan 2013-2017. Metode analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa corporate social responsibility berpengaruh negatif terhadap agresivitas pajak, profitabilitas mampu memperkuat pengaruh negatif corporate social responsibility terhadap agresivitas pajak, dan ukuran perusahaan mampu memperkuat pengaruh negatif corporate social responsibility terhadap agresivitas pajak.

This study airned to know the effect of corporate social responsibility on tax aggressiveness with profitability and size as moderating variables. The population used is a manufacturing company listed on Indonesia Stock Exchange. Based on quantitative research methods with a purposive sampling technique, there are 25 companies becomes a research sample during period 2013-2017. Data analysis method used is Moderated Regression Analysis (MRA). The result of this research showed that corporate social responsibility has a negative effect on tax aggressiveness, profitability as moderating variable is able to strengthen the negative effect between corporate social responsibility with tax aggresiveness, and size as moderating variable is able to strengthen the negative effect between corporate social responsibility with tax aggresiveness.