Perusahaan pertambangan memiliki kegiatan usaha yang sangat berkaitan dengan lingkungan sekitar masyarakat, maka perlu dibarengi dengan upaya-upaya pertanggungjawaban social. Corporate social Responsibility merupakan suatu program komitmen perusahaan untuk memberikan kontribusi terhadap masyarakat dan lingkungan guna menjaga serta menciptakan kehidupan yang keberlanjutan. Namun tingkat kesadaran perusahaan di Indonesian untuk melakukan program corporate social responsibility masih rendah. Hal itu berdasarkan dari temuan riset yang menunjukkan bahwa Indonesia memperoleh nilai sebesar 48,4, lebih sedikit dibandingkan negara Thailand dan Singapore. Dalam penelitian ini, pengungkapan CSR dipengaruhi beberapa faktor yaitu Media Exposure, Agresivitas Pajak dan Profitabilitas.
Penelitian ini memiliki tujuan untuk mengetahui pengaruh media exposure, agresivitas pajak, dan profitabilitas terhadap pengungkapan corporate social responsibility. Jenis penelitian ini adalah penelitian kuantitatif. Sampel penelitian ini menggunakan metode purposive sampling yang berjumlah sebanyak 19 perusahaan. data penelitian berupa data sekunder diantaranya artikel, jurnal ilmiah dan laporan tahunan perusahaan pertambangan yang terdaftar di BEI periode 2016-2019. Teknik analisis data yang digunakan yaitu Regresi Linear Berganda dengan alat bantu aplikasi Software SPSS versi 16.0.
Hasil dari analisis regresi linier berganda pada penelitian ini menyatakan bahwa (1) Media Exposure berpengaruh negatif tidak signifikan terhadap pengungkapan corporate social responsibility, (2) Agresivitas Pajak tidak berpengaruh signifikan terhadap pengungkapan corporate social responsibility, dan (3) Profitabilitas yang berpengaruh positif dan signifikan terhadap pengungkapan corporate social responsibility.

ABSTRACT:
Mining companies have business activities that are closely related to the environment around the community, so it needs to be accompanied by social responsibility efforts. Corporate social responsibility is a program of the company's commitment to contribute to society and the environment in order to maintain and create a sustainable life. However, the level of awareness of companies in Indonesia to carry out corporate social responsibility programs is still low. This is based on research findings which show that Indonesia received a score of 48.4, less than Thailand and Singapore. In this study, CSR disclosure is influenced by several factors, namely Media Exposure, Tax Aggressiveness and Profitability.
This study aims to determine the effect of media exposure, tax aggressiveness, and profitability on the disclosure of corporate social responsibility. This type of research is quantitative research. The sample of this research used purposive sampling method which amounted to 19 companies. research data in the form of secondary data including articles, scientific journals and annual reports of mining companies listed on the IDX for the 2016-2019 period. The data analysis technique used is Multiple Linear Regression with SPSS software application tool version 16.0.
The results of the multiple linear regression analysis in this study state that (1) Media Exposure has no significant negative effect on the disclosure of corporate social responsibility, (2) Tax aggressiveness does not significantly affect the disclosure of corporate social responsibility, and (3) Profitability has a positive and significant effect. on the disclosure of corporate social responsibility.