Pengaruh Agresivitas Pajak Dan Media Exposure Terhadap Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan Sektor Pertambangan Yang Listing Di Bursa Efek Indonesia (BEI) Tahun 2023-2024

This study aims to analyze the influence of tax aggressiveness and media exposure on corporate social responsibility (CSR) disclosure in mining companies listed on the IDX for the 2023-2024 period. The background of the research is based on the high social and environmental risks of the mining sector which demands transparency of corporate social responsibility (CSR), especially when companies are pursuing aggressive tax practices or are in the media spotlight. The study used a quantitative method with secondary data from the annual report and the sustainability report, which was analyzed using multiple linear regression through SPSS version 29. The results of the study show that tax aggressiveness has a significant positive effect on corporate social responsibility (CSR), while media exposure has a significant negative effect. Simultaneously, both have a significant effect on corporate social responsibility (CSR). These findings indicate that the disclosure of corporate social responsibility (CSR) in the mining industry is more strategic in an effort to maintain the company's legitimacy and reputation.