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All Journal Jurnal Minds:Manajemen Ide dan Inspirasi DIDAKTIKA : Jurnal Kependidikan Jurnal Iqtisaduna Islamic Accounting and Finance Review
Puspita Hardianti Anwar
Universitas Islam Negeri Alauddin Makassar
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Minds:Manajemen Ide dan Inspirasi

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Mining Companies Tax Avoidance Investigation by the Company Characteristics and CSR: Company Size as the Moderating Variable Muhammad Wahyuddin Abdullah; Jupaing jupaing; Puspita Hardianti Anwar; Hadriana Hanafie
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 8 No 1 (2021): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v8i1.20250

Abstract

This research aims to find the influence of capital intensity, sales growth, and CSR on tax avoidance and its strengthened impact on company size. The population in this study is all mining companies listed on the Indonesia Stock Exchange in 2014-2018. Determination of research samples based on purposive sampling method with a total of 85 data. Logistics regression analysis with MRA test with the strengthening company size. The results showed that capital intensity, sales growth, andCSRsignificantly positively affected tax avoidance. In addition, the results of this study also show that company size strengthens sales growth andCSRon tax avoidance with a significant favorable influence, and company size cannot strengthen capital intensity on tax avoidance.
Co-Authors Abdullah, Muhammad Wahyuddin Andi Wawo Andi Wawo Damayanti, Elok Hamdan Husain Jupaing jupaing Lince Bulutoding Memen Suwandi Nur Afnitasary Nasir Nur An'nizar Kadir Nur Rahmah Sari Raodahtul Jannah