Pengaruh Corporate Social Responsibility terhadap Penghindaran Pajak dengan Keberagaman Gender sebagai Variabel Moderasi
DOI:
https://doi.org/10.37481/jmeb.v6i3.2291Keywords:
Corporate Social Responsibility (CSR), Tax Avoidance, Gender Diversity, Non-Cyclical Consumer Goods Sector, Panel Data RegressionAbstract
The Non-Cyclical Consumer Goods Sector plays a crucial role in maintaining economic stability because it provides essential goods that remain in demand regardless of economic conditions. Nevertheless, companies in this sector continue to prioritize their social responsibility and remain attentive to their tax management; therefore, it is important to identify the factors that influence their tax payments. This study analyzes the effect of corporate social responsibility on tax avoidance, with gender diversity as a moderator variable. The study was conducted on companies in the non-cyclical consumer goods sector that have been audited and are listed on the Indonesia Stock Exchange during the period from 2020 to 2024. The sample used in this study consists of 28 companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange during the 2020–2024 period, selected using purposive sampling. The data used in this study are secondary data in the form of financial statements and annual reports published by each company. Panel data regression and Moderated Regression Analysis (MRA) were used as the research methodologies in this study. The analysis of the research results was performed using EViews 12 software. The results of the study indicate that corporate social responsibility does not affect tax avoidance. Gender diversity does not moderate the relationship between corporate social responsibility and tax avoidance.
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