AEPPG: Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 2 Mei 2024 e-ISSN : 3046-9856, p-ISSN : 3046-9872 hal 66 - 83 DOI: https://doi.org/10.61132/aeppg.v1i2 Received: April 30, 2024; Accepted: Mei 29, 2024; Published: Mei 31, 2024 *Indra Gunawan Siregar, ig217409@gmail.com Pengaruh Agresivitas Pajak, Profitabilitas, Leverage, Dan Dewan Komisaris Independen Terhadap Corporate Social Responsibility Disclosure Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Pada Perusahaan Sektor Infrastruktur Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021) Indra Gunawan Siregar, Khorida AR, Hikmah Putri Hastuti Universitas Muhammadiyah Tangerang ig217409@gmail.com, khoridakampus@gmail.com, hikmahputri384@gmail.com Alamat : Jl. Perintis Kemerdekaan I No.33, RT.007/RW.003, Babakan, Cikokol, Kec. Tangerang, Kota Tangerang, Banten 15118 Email korespodensi : ig217409@gmail.com ABSTRACT The aim of this research is to determine the effect of tax aggressiveness, profitability, leverage, and an independent board of commissioners on corporate social responsibility disclosure with company size as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange. The period used in this research is 4 years, starting from 2018-2021. This study uses a quantitative approach. The population in this study were 67 infrastructure companies that were still listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and a sample of 13 companies was obtained. The data analysis technique used is moderated regression analysis (MRA). The results of the research show that partially tax aggressiveness, company size has a positive effect on corporate social responsibility disclosure, profitability, leverage, an independent board of commissioners has no effect on corporate social responsibility disclosure, company size is able to moderate tax aggressiveness towards corporate social responsibility disclosure, and company size does not. able to moderate profitability, leverage, independent board of commissioners on corporate social responsibility disclosure. Simultaneously, tax aggressiveness, profitability, leverage, independent board of commissioners, and company size have a positive and significant effect on corporate social responsibility disclosure. The ability of the variables tax aggressiveness, profitability, leverage, board of commissioners and company size to explain Corporate Social Responsibility disclosure is 21% as shown by the large adjusted R square value. Meanwhile, the remaining 79% is influenced by other variables. Keywords: Corporate Social Responsibility Disclosure, Tax Aggressiveness, Profitability, Leverage, Independent Board of Commissioners, Company Size ABSTRAK Tujuan dari penelitian ini untuk mengetahui pengaruh agresivitas pajak, profitabilitas, leverage, dan dewan komisaris independen terhadap corporate social responsibility disclosure dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia. Periode yang digunakan dalam penelitian ini adalah 4 tahun, yaitu mulai dari tahun 2018-2021. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini 67 perusahaan infrastruktur yang masih terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 13 perusahaan. Teknik analisis data yang digunakan adalah moderated regression analysis (MRA). Hasil penelitian menunjukkan bahwa secara parsial agresivitas pajak,ukuran perusahaan berpengaruh positif terhadap corporate social responsibility discolure, profitabilitas,leverage, dewan komisaris independent tidak berpengaruh terhadap corporate social responsibility disclosure, Ukuran perusahaan mampu memoderasi Agresivitas Pajak Terhadap Corporate Social Responsibility Disclosure, Dan ukuran perusahaan tidak mampu memoderasi profitabilitas, leverage, dewan komisaris independen terhadap corporate social responsibility disclosure. Secara simultan agresivitas pajak, profitabilitas, leverage, dewan komisaris independen, dan ukuran perusahaan berpengaruh positif dan signifikan terhadap pengungkapan corporate social responsibility. Kemampuan variabel agresivitas pajak, profitabilitas, leverage, dewan komisaris dan ukuran perusahaan dalam menjelaskan pengungkapan Corporate Social Responsibility sebesar 21% sebagimana ditunjukkan dengan besarnya nilai adjusted R square. Sedangkan sisanya sebesar 79% dipengaruhi oleh variabel lain. Kata Kunci : Corporate Social Responsibility Disclosure, Agresivitas Pajak, Profitabilitas, Leverage, Dewan Komisaris Independen, Ukuran Perusahaan