Effect of Capital Intensity on Tax Avoidance: The Moderation Role of Corporate Social Responsibility

  • Shokhifatuz Zuhro Universitas Muhammadiyah Gresik
  • Suwandi Suwandi Universitas Muhammadiyah Gresik

Abstract

This study aims to examine the effect of capital intensity on tax avoidance with corporate social responsibility as a moderating variable. The population used is mining companies listed on the Indonesia Stock Exchange in 2016-2019, totaling 38 companies. The sample of this study amounted to 16 samples selected based on purposive sampling technique. And the observation data amounted to 64 data. This study uses quantitative methods with secondary data sources in the form of complete company annual financial statements. The results of this study indicate that the variable capital intensity has an effect on tax avoidance. And the moderating variable of corporate social responsibility moderates or strengthens the relationship between capital intensity and tax avoidance.

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Published
Jan 11, 2023
How to Cite
ZUHRO, Shokhifatuz; SUWANDI, Suwandi. Effect of Capital Intensity on Tax Avoidance: The Moderation Role of Corporate Social Responsibility. Journal Universitas Muhammadiyah Gresik Engineering, Social Science, and Health International Conference (UMGESHIC), [S.l.], v. 2, n. 1, p. 113-126, jan. 2023. ISSN 2797-1058. Available at: <https://journal.umg.ac.id/index.php/umgeshic/article/view/5113>. Date accessed: 28 mar. 2024. doi: http://dx.doi.org/10.30587/umgeshic.v2i1.5113.
Section
Articles