The Influence Of Corporate Social Responsylity, Sales Growth, And Fixed Assets Intensites On Tax Avoidance With Institutional Ownership As A Moderation Variable
Keywords:
Tax Avoidance, Corporate Social Responsibility, Sales Growth, Fixed Asset Intensity, Institutional OwnershipAbstract
The aim of this research is to determine the influence of corporate social responsibility, sales growth and fixed asset intensity on tax avoidance with institutional ownership as a moderating variable in goods & consumption sector companies listed on the Indonesia Stock Exchange (BEI). The time period is 5 years, namely the 2017-2021 period. The population of this research includes all goods & consumption sector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on predetermined criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is panel data regression analysis. The research results show that corporate social responsibility has no effect on tax avoidance, sales growth has no effect on tax avoidance, fixed asset intensity has no effect on tax avoidance, institutional ownership cannot moderate the relationship between corporate social responsibility and tax avoidance, institutional ownership cannot moderate the relationship between growth sales on tax avoidance, and institutional ownership cannot moderate the relationship between fixed asset intensity and tax avoidance.
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Copyright (c) 2024 Mia Novianti, Dirvi Surya Abbas (Author)
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Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
