| dc.description.abstract | Nowadays, all companies, especially companies that utilize Natural Resources in running their
business operations, are required to implement CSR activities. On the other hand, the company also
should make tax payments. Both of these obligations have the same goal to improve the welfare of
the community. This condition allows companies to make a substitution between CSR and tax
expenses. Therefore, this research aims to know whether CSR affects tax avoidance, and the influence
of profitability and firm size as factors that moderate the relationship between CSR and tax
avoidance. CSR disclosures are measured by using GRI disclosure indicators, the G4 index. While
the tax avoidance, profitability, and firm size variables are measured by CETR, ROA, and natural
logarithms of the total assets of the company. The results of this study conclude that CSR has a
negative effect on tax avoidance. Then firm size variables are able to moderate by strengthening the
negative influence of CSR on tax avoidance. However, in this study, profitability does not moderate
the relationship between CSR and tax avoidance because of the weakening conditions of global
economic growth, particularly in the mining industry | en_US |
