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

Dewi, Mega Arisia and Edriani, Devi and Bangun, Swasta and Hasibuan, Posman WH (2023) Peran CSR Memoderasi Hubungan Intensitas Modal, Kepemilikan Institusional, dan Ukuran Perusahaan dengan Penghindaran Pajak. Owner: Riset & Jurnal Akuntansi, 7 (1). ISSN 2548-9224

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Abstract

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.

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