PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE DENGAN KOMITE AUDIT SEBAGAI PEMODERASI

Abstract

This research aimed to analyze the effect of Corporate Social Responsibility (CSR), Leverage (DER), and Fiscal Loss Compensation on tax avoidance; with the audit committee as a moderating variable. The research was quantitative with a non-casual approach. Moreover, the population was all industry and chemical base manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2017-2022. The data were secondary in the form of annual reports and financial statements. Furthermore, the data collection technique used purposive sampling. In line with that, there were 14 companies with 5 years' financial statements as the sample. Additionally, the data analysis technique used multiple regression and interaction tests or Moderated Analysis Regression (MRA). The result, from multiple linear regression, showed that CSR did not affect tax avoidance. Likewise, T did not tax avoidance. However, Fiscal Loss Compensation had a positive and significant effect on tax avoidance. While, from MRA, the result concluded that the audit committee could not moderate the relationship between CSR on tax avoidance. Similarly, the audit committee could not moderate the relationship between leverage on tax avoidance. In contrast, the audit committee could moderate the relationship between Fiscal Loss Compensation on tax avoidance.