Effect of Firm Size and Capital Intensity on Tax Avoidance with Corporate Social Responsibility as Moderating Variables

Siti Hasna Fadhilah (), Sinta Agustin (), Dania Meida Rosyidah, Heliani (), Nurul Rusdiansyah (), Nur Hidayah K. Fadhilah (), Meutia Riany () and Nur Alim Bahri ()
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Siti Hasna Fadhilah: Nusa Putra University, Business and Humanities
Sinta Agustin: Nusa Putra University, Business and Humanities
Dania Meida Rosyidah: Nusa Putra University, Business and Humanities
Heliani: Nusa Putra University, Business and Humanities
Nurul Rusdiansyah: Nusa Putra University, Business and Humanities
Nur Hidayah K. Fadhilah: Nusa Putra University, Business and Humanities
Meutia Riany: Nusa Putra University, Business and Humanities
Nur Alim Bahri: Nusa Putra University, Business and Humanities

A chapter in Proceedings of the International Conference on Economics, Management, and Accounting (ICEMAC 2022), 2023, pp 77-89 from Springer

Abstract: Abstract The purpose of this study is to examine the impact of Firm Size and fiscal loss deductions on tax avoidance using moderating variable namely Corporate Social Responsibility. This type of research uses quantitative research with a population taken from mining sector companies listed on the IDX for 2019–2021 with a total of 49 companies. This study used the sample criteria with purposive sampling so that the samples taken were 13 companies. Data processing was carried out using the SPSS application and the data analysis used was multiple linear regression analysis with moderation also requiring testing of the classical assumptions of the data. The results of this study state that there is an influence firm Size on tax avoidance, capital intensity does not effect tax avoidance, and the Corporate Social Responsibility variables do mitigate of firm size and capital intensity on tax avoidance.

Keywords: Company Size; Capital Intensity; Tax Avoidance; Corporate Social Responsibility (search for similar items in EconPapers)
Date: 2023
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DOI: 10.2991/978-94-6463-226-2_7

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