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Tarnaba, Rama Rachman
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Intensitas Modal Dan Tanggung Jawab Sosial Perusahaan Terhadap Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi Tarnaba, Rama Rachman; Tumirin, Tumirin
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10389

Abstract

This study aims to find out the impact of capital intensity and social responsibility on tax avoidance, with company size as a moderation variable. The study population included manufacturing companies listed on the IDX from 2019 to 2022. Using the purposive sampling method, the study analyzed 32 manufacturing companies over a four-year period, resulting in 128 observations. The test results stated, where capital intensity had a negative effect on tax avoidance, while social responsibility had a significant positive effect on tax avoidance. Based on the results of a moderated regression analysis where company size does not significantly moderate the relationship between capital intensity and social responsibility in tax avoidance.
Co-Authors Tumirin