Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
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All Journal Educoretax Journal of Law, Administration, and Social Science
Anjarwati, Emilia Eni
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Educoretax

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Tax risk in automotive manufacturing companies in Indonesia: The effect of tax avoidance with CSR as a moderator Anjarwati, Emilia Eni; Irawan, Ferry
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1718

Abstract

This quantitative study aims to determine whether tax avoidance is able to influence the increase in tax risk in the future and whether Corporate Social Responsibility (CSR) is able to moderate the relationship between the two variables. The population in this study is Automotive Manufacturing Companies in Indonesia. By using purposive sampling technique, a sample of 50 observations was obtained with a research period of 2020-2024. By using the STATA 13 testing tool, the results of the study showed that tax avoidance did not have a significant effect on future tax risk and CSR was able to moderate the relationship between the two variables.
Co-Authors Alya, Audrey Bangun, Corleone AK Ferry Irawan Muna, Jannatul Putri, Farah Oktaviani Sebastian, Marcellino Ferdinan