Mining Companies Tax Avoidance Investigation by the Company Characteristics and CSR: Company Size as the Moderating Variable
نویسندگان
چکیده
This research aims to find the influence of capital intensity, sales growth, and CSR on tax avoidance its strengthened impact company size. The population in this study is all mining companies listed Indonesia Stock Exchange 2014-2018. Determination samples based purposive sampling method with a total 85 data. Logistics regression analysis MRA test strengthening results showed that andCSRsignificantly positively affected avoidance. In addition, also show size strengthens growth andCSRon significant favorable influence, cannot strengthen intensity
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ژورنال
عنوان ژورنال: Jurnal Minds
سال: 2021
ISSN: ['2442-4951', '2597-6990']
DOI: https://doi.org/10.24252/minds.v8i1.20250