The Effect of Corporate Social Responsibility, Leverage, Capital Intensity, Profitability, and Firm Size on Tax Avoidance with Corporate Governance as a Moderating Variable (A Study of Property Companies Listed on the Indonesia Stock Exchange in 2020–2024
Corporate Social Responsibility, Leverage, Capital Intensity, Profitabilitas, Firm Size terhadap Tax Avoidance dengan Corporate Governance sebagai Variabel Moderasi (Studi pada Perusahaan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2024)
DOI:
https://doi.org/10.21070/ups.12410Keywords:
Tax Avoidance, Corporate Social Responsibility, Leverage, Capital Intensity, Profitability, Firm Size, Corporate GovernanceAbstract
Taxes are an important source of state revenue, but their realization may be constrained by Tax Avoidance practices. This study examines the effect of Corporate Social Responsibility, Leverage, Capital Intensity, Profitability, and Firm Size on Tax Avoidance, with Corporate Governance as a moderating variable, in property companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative approach, this study analyzes secondary data from financial statements and sustainability reports. Purposive sampling resulted in 21 companies with 99 observations. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS 26. The results show that Leverage and Capital Intensity positively affect Tax Avoidance, while Profitability negatively affects Tax Avoidance. Corporate Social Responsibility and Firm Size have no significant effect. Corporate Governance strengthens the effects of Leverage and Profitability, weakens the effect of Firm Size, and does not moderate Corporate Social Responsibility and Capital Intensity.
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