CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PEMODERASI PENGARUH CAPITAL INTENSITY TERHADAP TAX AGGRESSIVENESS

Sri Lestari Yuli Prastyatini (Universitas Sarjanawiyata Tamansiswa, Yogyakarta)
Uum Helmina Chaerunisak (Universitas Sarjanawiyata Tamansiswa, Yogyakarta)
Rizki Ikhsan Sucipto (Universitas Sarjanawiyata Tamansiswa)

Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik
Vol. 10 No. 4 (2023): Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi, dan Pelayanan Publ

This study aims to determine the effect of corporate social responsibility as a moderator of the effect of capital intensity on tax aggressiveness in manufacturing companies. This study uses a quantitative descriptive method with secondary data and as the population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period, with a total sample of 44 companies. The data analysis technique uses multiple linear regression which is equipped with the classical assumption test, T test, F test and determination (R²) using the SPSS 23 program. The results of this study indicate that the capital intensity variable has a significant effect on tax aggressiveness while the corporate social responsibility variable is not able to moderate the interaction between capital intensity variables on tax aggressiveness