Pengungkapan CSR dan Tax Avoidance: Moderasi atas Pengaruh Leverage dan Firm Size
DOI:
https://doi.org/10.55606/jebaku.v6i2.7469Keywords:
Corporate Social Responsibility, Firm Size, Leverage, Manufacturing, tax avoidanceAbstract
This study aims to analyze the effect of leverage and firm size on tax avoidance, with Corporate Social Responsibility (CSR) disclosure serving as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2025 period. The study was conducted to examine the direct effects of leverage and firm size on tax avoidance, as well as the role of CSR disclosure in moderating these relationships. This research employed a quantitative method using a purposive sampling technique. The sample consisted of 15 companies that met the research criteria. Data analysis was carried out using descriptive statistics, data standardization (z-score), and classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. Furthermore, multiple linear regression analysis, the coefficient of determination (R²), t-test, F-test, and Moderated Regression Analysis (MRA) were used to examine the relationships among variables.The results indicate that leverage does not have a significant effect on tax avoidance, as evidenced by a t-value of 0.866, which is lower than the t-table value of 1.993. In contrast, firm size has a significant effect on tax avoidance, with a t-value of 2.566, exceeding the t-table value of 1.993. The moderation analysis reveals that CSR disclosure significantly moderates the relationship between leverage and tax avoidance, with a significance value of 0.034 (< 0.05). Additionally, CSR disclosure significantly moderates the relationship between firm size and tax avoidance, with a significance value of 0.005 (< 0.05).These findings suggest that CSR disclosure plays an important role in influencing the relationship between leverage and firm size on tax avoidance. Therefore, CSR disclosure can strengthen or weaken the impact of company characteristics on corporate tax avoidance practices.
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