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

In: Proceedings of the International Conference on Economics, Management, and Accounting (ICEMAC 2022)

Author

Listed:
  • 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)

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.

Suggested Citation

  • Siti Hasna Fadhilah & Sinta Agustin & Dania Meida Rosyidah & Heliani & Nurul Rusdiansyah & Nur Hidayah K. Fadhilah & Meutia Riany & Nur Alim Bahri, 2023. "Effect of Firm Size and Capital Intensity on Tax Avoidance with Corporate Social Responsibility as Moderating Variables," Advances in Economics, Business and Management Research, in: Prasetyo Hartanto (ed.), Proceedings of the International Conference on Economics, Management, and Accounting (ICEMAC 2022), pages 77-89, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-226-2_7
    DOI: 10.2991/978-94-6463-226-2_7
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