Mining Companies Tax Avoidance Investigation by the Company Characteristics and CSR: Company Size as the Moderating Variable

Abstract

This research aims to find the influence of capital intensity, sales growth, and CSR on tax avoidance and its strengthened impact on company size. The population in this study is all mining companies listed on the Indonesia Stock Exchange in 2014-2018. Determination of research samples based on purposive sampling method with a total of 85 data. Logistics regression analysis with MRA test with the strengthening company size. The results showed that capital intensity, sales growth, and CSR significantly positively affected tax avoidance. In addition, the results of this study also show that company size strengthens sales growth and CSR on tax avoidance with a significant favorable influence, and company size cannot strengthen capital intensity on tax avoidance.

Pengaruh Kinerja Maqashid Syariah dan Islamic Social Reporting terhadap Agresivitas Pajak dengan Ukuran Perusahaan sebagai Variabel Moderasi (Studi Empiris Pada Perbankan Syariah di Indonesia Tahun 2016-2020)

“…Abdullah et al, 2021) menujukkan bahwa ukuran perusahaan merupakan variabel moderasi yang memperkuat tanggung jawab sosial perusahaan terhadap penghindara pajak. tanggung jawab suatu perusahaan akan semakin tinggi dilihat dari ukuran suatu perusahaan, karena memiliki cakupan dan jangkauan yang lebih luas dan harus berkaitan dengan lingkungan dan masyarakat sekitar.…”