Pengaruh CSR dan CI Terhadap Penghindaran Pajak Dengan Size Sebagai Variabel moderasi (Studi Kasus Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar di BEI Tahun 2016-2019)

Lisa Setia Afat; Teguh Erawati

doi:10.24964/japd.v5i1.2143

Lisa Setia Afat UNIVERSITAS SARJANAWIYATA TAMANSISWA
Teguh Erawati UNIVERSITAS SARJANAWIYATA TAMANSISWA

DOI: https://doi.org/10.24964/japd.v5i1.2143

Abstract

Tax avoidance is an action taken by a company and planned in such a way that it can get the greatest possible profit. Corporate Social Responsibility is an activity carried out by a company as a form of corporate responsibility towards its environment, these activities are related to natural resources. Capital Intensity is the level where the amount of investment in the company's assets is in its fixed assets. Company size is a scale that can provide information on the size or size of a company that can be seen from the stock market value, total company assets, total sales, and average sales level. This study aims to determine the effect of Corporate Social Responsibility (IDX) and Capital Intensity on Tax Avoidance with Company Size as a moderating variable. The nature of research in this study uses quantitative. The sample in this study were manufacturing companies in the consumer goods sector which were listed on the BEI in 2016-2019. The test used is the classical assumption test, multiple linear regression test and Moderated Regression Analysis (MRA) test and the sampling technique uses purposive sampling. The data source used is secondary data.

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