The Influence of Capital Intensity, Leverage, Profitability, and Corporate Social Responsibility on Tax Avoidance with Firm Size as a Moderating Variable

Aims: This research aims to test and analyze capital intensity, leverage, profitability, and corporate social responsibility on tax avoidance with firm size as a moderating variable.

Study Design: This research uses a quantitative causality method that relies on secondary data collection originating from the Indonesian Stock Exchange.

Place and Duration of Study: Companies listed on the Jakarta Islamic Index from 2018 to 2022.

Methodology: The sampling method used purposive sampling, so that 80 samples were obtained from 16 suitable companies. The analytical method used in this research is panel data regression analysis carried out with Eviews 12 software.

Results: The research results show that capital intensity, leverage, and profitability influence tax avoidance, while corporate social responsibility does not affect tax avoidance. The results of the moderation test show that firm size does not moderate the influence of capital intensity, leverage, profitability, and corporate social responsibility on tax avoidance.

Implications: Company managers and tax regulators need to pay attention to factors such as capital intensity, leverage, and profitability in managing and supervising tax avoidance practices.