ABSTRACT
This study aims to provide a conceptual understanding of the antecedents and consequences associated with corporate tax aggressiveness, based on Agency and Legitimacy Theories. In addition, the antecedent variables tested include financial performance and corporate governance, while Corporate Social Responsibility (CSR) served as the consequent variable. Furthermore, companies tend to take aggressive tax management actions in an effort to reduce the inevitable burden, subsequently leading to several risks. This includes the fall of stock prices and a reduction in the company’s reputation on instances where the actions are taken to violate taxation regulations. Meanwhile, theoretical discussion and previous research showed a temporary conclusion stipulating the effect of financial performance and corporate governance on corporate tax aggressiveness, where more intense actions are characterized by the disclosure of additional CSR items.
