RISIKO PAJAK SEBAGAI PEMODERATOR PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJA

The purpose of this paper is to investigate the effect of corporate social responsibility and penghindaran pajak with tax risk as the moderating variable. This study was performed on manufacturing sector in Indonesia. The samples used were 132 companies listed on the Indonesia Stock Exchange in the period 2014-2018. This study uses Moderated Regression Analysis (MRA) and is processed using SPSS version 22. We find evidence that businesses that better disclose their CSR, measured by awarding, are less likely to engage in penghindaran pajak activities. However, the existence of tax risks that a business has needs to be a concern. This study also found that tax risk can moderate by weakening the influence between CSR and penghindaran pajak.