PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK ANTARA PERUSAHAAN MANUFAKTUR DAN NONMANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017

Taxes are obligations that cannot be refused by taxpayers. Many loopholes can be used to avoid taxes both in legal and illegal ways. Activities to reduce taxes by carrying out these two methods are called tax aggressiveness. This research design uses quantitative research. This type of research is based on existing data on the Indonesia Stock Exchange (IDX) during the 2015-2017 period that corresponds to the research criteria as research observation data. The results of the t-test showed the Corporate Social Responsibility H1(manufacture) variable is accepted with a significant value of  0.016 and H2 (non-manufacture) of 0.000 which shows that Corporate Social Responsibility has a significant positive effect on tax aggressive,  while profitability and size variables have a significance value > 0.05 which results in the H2-H6 being rejected, and not significantly influencing tax aggressive. Suggestions for future research are to use the discriminant test to examine whether there are differences between manufacturing and non-manufacturing companies. Keywords: Corporate Social Responsibility, profitability, company size, and tax aggressiveness.