Company Size Moderates CSR, Capital Intensity, Sales Growth, Profitability On Tax Avoidance

Bisma Syah Iqbal Adji Nugraha, Tantina Haryati

Abstract


This research aims to investigate and empirically assess the influence of CSR, capital intensity, sales growth, and profitability on tax avoidance, moderated by firm size. The study population includes mining sector firms listed on the IDX (2019–2023), with a final sample of 13 companies selected through purposive sampling. Documentation-based data was analyzed using quantitative methods, specifically PLS-SEM via SmartPLS 3. Key results reveal: (1) CSR negatively but insignificantly affects tax avoidance; (2) capital intensity and sales growth exhibit insignificant positive relationships; (3) profitability has a significant negative impact; and (4) company size does not moderate the examined relationships.

Keywords


CSR; Capital Intensity; Sales Growth; Tax Avoidance; Company Size

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References


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DOI: https://doi.org/10.17509/jrak.v13i1.82526

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