Pengaruh Intensitas Modal Dan Tanggung Jawab Sosial Perusahaan Terhadap Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi

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.