Peran CSR Memoderasi Hubungan Intensitas Modal, Kepemilikan Institusional, dan Ukuran Perusahaan dengan Penghindaran Pajak

This study is to examine tax avoidance through CSR as a moderating variable: capital intensity,
institutional ownership, and firm size. Tax avoidance serves as the dependent variable, while
capital intensity, institutional ownership, and business size serve as the independent factors. In
addition to CSR as a variable that moderates the effect. During the period of 2017 to 2021, the
focus of this study was on manufacturing companies that were listed on the Indonesia Stock
Exchange (IDX). Purposive sampling was used in this investigation to choose the sample, which
resulted in the selection of 44 businesses out of 195 total populations to be included in the
sample. In order to analyse the research data via panel data analysis strategies, Eviews9 was the
software that was utilized. The findings of the study indicate that capital intensity does, in fact,
have some influence on tax avoidance, despite the fact that institutional ownership does not have
any significant influence on tax avoidance and that the size of the company does not have any
significant influence on tax avoidance. Tax avoidance is impacted by factors such as capital
intensity and institutional ownership, both of which are moderated by corporate social
responsibility. CSR has no effect whatsoever on tax avoidance, but the size of the company does.
This will be accomplished by taking into consideration factors such as the firm's size, capital
intensity, and institutional ownership, in addition to CSR as a moderating component.