AUTHOR(S):

Salsabila, Lin Oktris

TITLE

The Influence of Corporate Social Responsibility, Leverage, and Capital Intensity on Tax Avoidance With Institutional Ownership as a Moderating Variable (A Study on Consumer Non-Cyclicals Sector Companies Listed on the Indonesia Stock Exchange for the 2020 – 2022)

ABSTRACT

This study aims to examine the influence of corporate social responsibility, leverage, and capital intensity on tax avoidance, with institutional ownership as a moderating variable (a study on consumer non-cyclical sector companies listed on the Indonesia Stock Exchange for the period 2020 – 2022). The study population consist of all consumer non-cyclical sector companies listed on the IDX during the 2020 – 2022 period, totaling 125 companies. The analytical method used in this research is panel data regression with the assistance of the EViews 12 application. The results of this study indicate that corporate social responsibility, leverage, and institutional ownership do not influence tax avoidance. Capital intensity has a positive effect on tax avoidance. Institutional ownership does not moderate the influence of corporate social responsibility and leverage on tax avoidance. However, institutional ownership weakens the influence of capital intensity on tax avoidance.

KEYWORDS

Capital Intensity, Corporate Social Responsibility, Institutional Ownership, Leverage, Tax Avoidance

Cite this paper

Salsabila, Lin Oktris. (2025) The Influence of Corporate Social Responsibility, Leverage, and Capital Intensity on Tax Avoidance With Institutional Ownership as a Moderating Variable (A Study on Consumer Non-Cyclicals Sector Companies Listed on the Indonesia Stock Exchange for the 2020 – 2022). International Journal of Economics and Management Systems, 10, 223-232

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