The study aims to examine the effect of practice of tax avoidance towards the level of CSR disclosure, along with the role of political connections in moderating the relationship. By using quantitative approach, we find evidence that firms that actively conduct tax avoidance, conducts a higher level of CSR disclosure to maintain the legitimacy of their operational activities and cover up the opportunistic acts. However, the variable of political connections is not proven to moderate the impact of tax avoidance towards CSR disclosure. To the researchers’ knowledge, this study is the first one to consider the role of political connections in moderating the effect of practice of tax avoidance towards the level of CSR disclosure.