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

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

Authors
Siti Hasna Fadhilah1, *, Sinta Agustin1, Dania Meida Rosyidah1, Heliani1, Nurul Rusdiansyah1, Nur Hidayah K. Fadhilah1, Meutia Riany1, Nur Alim Bahri1
1Business and Humanities, Nusa Putra University, Sukabumi, Indonesia
*Corresponding author. Email: hasna.fadhilah_ak20@nusaputra.ac.id
Corresponding Author
Siti Hasna Fadhilah
Available Online 30 August 2023.
DOI
10.2991/978-94-6463-226-2_7How to use a DOI?
Keywords
Company Size; Capital Intensity; Tax Avoidance; Corporate Social Responsibility
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
30 August 2023
ISBN
10.2991/978-94-6463-226-2_7
ISSN
2352-5428
DOI
10.2991/978-94-6463-226-2_7How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Siti Hasna Fadhilah
AU  - Sinta Agustin
AU  - Dania Meida Rosyidah
AU  - Heliani
AU  - Nurul Rusdiansyah
AU  - Nur Hidayah K. Fadhilah
AU  - Meutia Riany
AU  - Nur Alim Bahri
PY  - 2023
DA  - 2023/08/30
TI  - Effect of Firm Size and Capital Intensity on Tax Avoidance with Corporate Social Responsibility as Moderating Variables
BT  - Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2022)
PB  - Atlantis Press
SP  - 77
EP  - 89
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-226-2_7
DO  - 10.2991/978-94-6463-226-2_7
ID  - Fadhilah2023
ER  -