Pengaruh Corporate Social Responsibility dan Ukuran Perusahaan terhadap Tax Avoidance dengan Return On Assets sebagai Pemoderasi

Khalisa Fahira (Universitas Bhayangkara Jakarta Raya)
Tutty Nuryati (Universitas Bhayangkara Jakarta Raya)
Pratiwi Nila Sari (Universitas Bhayangkara Jakarta Raya)

Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Vol. 5 No. 3 (2026): Agustus: Jurnal Penelitian Ekonomi Manajemen dan Bisnis

This study aims to examine the effect of Corporate Social Responsibility (CSR) and firm size on tax avoidance, with Return on Assets (ROA) serving as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample consists of 33 companies with a total of 132 observations selected through purposive sampling. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA). The results indicate that: (1) CSR has a negative effect on tax avoidance; (2) firm size has a negative effect on tax avoidance; (3) ROA moderates the effect of CSR on tax avoidance by strengthening the relationship; and (4) ROA does not moderate the effect of firm size on tax avoidance. These findings indicate that companies with stronger CSR implementation and larger firm size tend to engage in lower tax avoidance. Furthermore, profitability, as measured by ROA, strengthens the relationship between CSR and tax avoidance but does not significantly influence the relationship between firm size and tax avoidance, providing additional evidence on the role of profitability in corporate tax behavior.