Nugraha, Bisma Syah Iqbal Adji (2025) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY, SALES GROWTH, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DIMODERASI UKURAN PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN. Undergraduate thesis, Universitas Pembangunan Nasional "Veteran" Jawa Timur.
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Abstract
This study aims to examine and prove the influence of Corporate Social Responsibility (CSR), capital intensity, sales growth, and profitability on tax avoidance practices, with firm size as a moderating variable. The population in this study consists of mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The sampling technique used in this research is purposive sampling, resulting in a total of 13 samples. The data collection technique employed in this study is documentation. This is a quantitative research using Partial Least Square – Structural Equation Modeling (PLS-SEM) as the data analysis technique, with the help of SmartPLS 3 software. The results of this study show that, in relation to tax avoidance, CSR has a negative but insignificant effect, capital intensity and sales growth have a positive but insignificant effect, while profitability has a positive and significant effect. Furthermore, when moderated by firm size, the study finds that firm size is not able to moderate the effects of CSR, capital intensity, sales growth, and profitability on tax avoidance.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Uncontrolled Keywords: | CSR, Capital Intensity, Sales Growth, Profitabilitas, Tax Avoidance, Ukuran Perusahaan | ||||||||
| Subjects: | H Social Sciences > HC Economics H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Bisma Syah Iqbal Adji Nugraha | ||||||||
| Date Deposited: | 04 Jun 2025 04:40 | ||||||||
| Last Modified: | 04 Jun 2025 04:40 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/37078 |
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