Penelitian ini bertujuan untuk menguji dan menganalisis seberapa besar pengaruh likuiditas, profitabilitas dan corporate social responsibility terhadap agresivitas pajak. Sampel dalam penelitian ini adalah perusahaan manufaktur untuk sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia 2018-2020. Jumlah sampel yang dapat diolah dalam penelitian ini berdasarkan metode purposive sampling adalah 25 perusahaan dikalikan tahun pengamatan sehingga diperoleh 75 data. Metode analisis data dalam penelitian ini menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa likuiditas, profitabilitas dan corporate social responsibility secara simultan berpengaruh signifikan terhadap agresivitas pajak. Sedangkan secara parsial likuiditas dan profitabilitas berpengaruh negatif dan signifikan terhadap agresivitas pajak dan corporate social responsibility berpengaruh positif dan tidak signifikan terhadap agresivitas pajak.

Karunia Mandiri Joint Business Group (KUBE) is located in Pakeron Hamlet, Sumberarum Village, Tempuran District, Magelang Regency which produces traditional Magelang food, namely cassava emplek. The problems faced by KUBE are less than optimal marketing and the use of manual production tools. The purpose of the community service is to improve the quality of KUBE human resources in managing its business, which includes marketing, financial management, and production so as to increase production and sales. The method is to provide training and mentoring. The result of this service is more optimal marketing with the appearance of new products through rebranding and packaging as well as the use of digital marketing. Then, the production process is better with appropriate technology for molding dough and applying hygiene standards. In addition, financial management is more organized with simple bookkeeping and accounting so that selling prices can be competitive and profits can be identified.