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Tax Avoidance: CSR and Capital Intensity with Firm Size as a Moderating Variable

Purpose: This study aims to analyze the effect of Corporate Social Responsibility and Capital Intensity on Tax Avoidance, moderated by Firm Size, in energy sector companies listed on the Indonesia Stock Exchange for the 2021–2023 period. Design/Methodology/Approach: The research population consis...

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Hoofdauteurs: Muhammad Nugraha Agengsriwardana, Dwi Septa Aryani, Sasiska Rani, Kusminaini Armin
Formaat: Artigo
Taal:Inglês
Gepubliceerd in: Academic Publishing UNWE 2025-12-01
Reeks:Finance, Accounting and Business Analysis
Onderwerpen:
tax avoidance
corporate social responsibility
capital intensity
firm size
Online toegang:http://faba.bg/index.php/faba/article/view/260
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