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All Journal Krisna: Kumpulan Riset Akuntansi
Ni Putu Ananda Putri Ayu Ningrat Permata Dewi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PERAN CORPORATE SOCIAL RESPONSIBILITY MEMODERASI HUBUNGAN PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY DENGAN TAX AVOIDANCE Putu Purnama Dewi; Ni Putu Ananda Putri Ayu Ningrat Permata Dewi
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 1 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.1.2025.89-105

Abstract

This research aims to examine the role of corporate social responsibility as a moderating variable in influencing the relationship between profitability, leverage, and capital intensity with tax avoidance. This research uses agency theory as a foundation in the practice of tax avoidance conducted by companies. This is a quantitative research using secondary data from annual reports and sustainability reports of companies with a population of companies covering the banking sub-sector listed on the Indonesia Stock Exchange (IDX) in 2019-2023. Based on purposive sampling, 177 samples from 43 companies were obtained. The data analysis used in this research is panel data regression using STATA 16 software. The results of the analysis show that profitability, leverage, and capital intensity have a positive significant effect on tax avoidance. The results also show that corporate social responsibility can moderate profitability and capital intensity by providing a positive significant effect on tax avoidance but corporate social responsibility cannot strengthen the moderation of leverage by providing a negative significant effect on tax avoidance
Co-Authors Putu Purnama Dewi