The Effect of Profitability and Leverage on Tax Avoidance with Corporate Social Responsibility as a Moderation Variable

Yoga Aditya; Moh Yudi Mahadianto; Mardi Mardi

doi:10.55927/ajma.v5i3.16561

Authors

Yoga Aditya Universitas Swadaya Gunung Jati
Moh Yudi Mahadianto Universitas Swadaya Gunung Jati
Mardi Mardi Universitas Swadaya Gunung Jati

DOI:

https://doi.org/10.55927/ajma.v5i3.16561

Keywords:

Profitabilitas, Leverage, Effective Tax Rate, Corporate Social Responsibility

Abstract

This study aims to examine the Influence of Profitability (ROA) and Leverage (DAR) on Tax Avoidance (ETR) with Corporate Social Responsibility (CSR) as a moderation variable in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 – 2024. The research uses a Quantitative approach. With the purpove sampling technique, 36 samples from 91 companies were produced. Data analysis using panel data regression using EViews 12 SV software. The results show that profitability has a positive and significant effect on ETR, which means that the higher the profitability, the lower the tax avoidance rate. Meanwhile, Leverage has a negative but insignificant effect on ETR. CSR has been proven to be able to moderate the relationship between profitability and leverage to tax avoidance by weakening and strengthening the influence of each variable.

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