THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE AND CAPITAL INTENSITY ON TAX AVOIDANCE WITH CORPORATE GOVERNANCE AS THE MODERATOR
Abstract
This research aims to test, study and analyze how Corporate Social Responsibility, Leverage and Capital Intensity with Corporate Governance as the moderator in their effects on Tax Avoidance in companies listed on The Indonesia Stock Exchange and included in LQ 45 index for the period 2016-2018. Corporate Social Responsibility is calculated based on GRI standards. Leverage uses the Debt to Equity ratio. Capital Intensity uses the Fixed Asset to Total Asset ratio, Corporate Governance uses the ASEAN CG Scorecard, Tax avoidance uses the Effective Tax Rate. The results of this study indicate that Corporate Social Responsibility has no effect on Tax Avoidance, while Leverage and Capital Intensity have a significant effect on Tax Avoidance and Corporate Governance can weaken the effect of Leverage and Capital Intensity on Tax Avoidance.
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