This study was conducted to examine the effect of corporate social responsibility on tax aggressiveness and its impact on financial performance. The sample in this study is mining companies listed on the Indonesia Stock Exchange in the 2012-2017 period. The sampling technique used in this study was purposive sampling, where in the purposive sampling sample the mining companies were selected. The analysis technique used is multiple regression analysis. The results showed that corporate social responsibility did not have a significant effect on tax avoidance, tax avoidance had a significant effect in the opposite direction on financial performance and corporate social responsibility had no significant effect on financial performance.