Leverage, Firm Size, Thin Capitalization, Corporate Social Responsibility, Capital Intensity on Tax Avoidance with Corporate Governance as a Moderating Variable (Study of Transportation Sub- Sector Service Companies listed on the Indonesia Stock Exchange
Leverage, Firm Size, Thin Capitalization, Corporate Social Responsibility, Capital Intensity terhadap Tax Avoidance dengan Corporate Governance sebagai Variabel Moderasi (Studi pada Perusahaan Jasa Sub-Sektor Transportasi yang terdaftar di Bursa Efek Indonesia Tahun 2019-2023)
DOI:
https://doi.org/10.21070/ups.8033Keywords:
Leverage, Firm Size, Capital Intensity, Thin Capitalization, Corporate Social ResponsibilityAbstract
This study aims to examine the extent of leverage, firm size, thin capitalization, corporate social responsibility and capital intensity on tax avoidance through corporate governance as a moderating variable. The data source comes from the financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange, especially those engaged in the transportation sector, during the period 2019 to 2023. The analytical approach adopted is SmartPLS. The research findings indicate that company size, thin capitalization, and capital intensity have a significant effect on tax avoidance. In contrast, leverage and corporate social responsibility do not show a significant correlation. In addition, corporate governance represented by the presence of independent commissioners has been shown to be able to reduce or strengthen the effect of company size, social responsibility, and capital intensity on tax avoidance. However, this moderation mechanism does not apply to the effects of leverage or thin capitalization.
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