Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 22 No. 1 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Articles

THE ROLE OF PROFITABILITY IN MODERATING THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY (CSR) AND THIN CAPITALIZATION ON TAX AVOIDANCE

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  • Yunita Salsa Agustin
Yunita Salsa Agustin
Universitas Padjadjaran

Published 2025-07-11

Keywords

  • CSR, thin capitalization, profitabilitas, tax avoidance, sektor pertambangan
Copyright Notice

How to Cite

THE ROLE OF PROFITABILITY IN MODERATING THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY (CSR) AND THIN CAPITALIZATION ON TAX AVOIDANCE. (2025). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 22(1), 21-30. https://doi.org/10.2324/xkrgdm42

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) and thin capitalization on tax avoidance, as well as to examine the moderating role of profitability. Tax avoidance remains a crucial issue, particularly in the mining sector, which is prone to fiscal irregularities despite its significant contribution to the national economy. The research sample consists of 25 mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, selected using purposive sampling. The analysis was conducted using panel data regression with a moderated regression analysis (MRA) approach through the EViews 12 software. The results show that CSR has no significant effect on tax avoidance, while thin capitalization has a positive effect. However, profitability fails to moderate the relationship between both CSR and thin capitalization on tax avoidance. These findings suggest that profitability does not play a significant role in strengthening or weakening the influence of the independent variables on tax avoidance.

Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR) dan thin capitalization terhadap tax avoidance, serta menguji peran profitabilitas sebagai variabel moderasi. Praktik tax avoidance masih menjadi isu penting, terutama pada sektor pertambangan yang rawan terhadap penyimpangan fiskal, meskipun berkontribusi besar terhadap perekonomian nasional. Sampel penelitian ini terdiri dari 25 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023, yang dipilih melalui metode purposive sampling. Analisis dilakukan menggunakan regresi data panel dengan pendekatan moderated regression analysis (MRA) melalui perangkat lunak EViews 12. Hasil penelitian menunjukkan bahwa CSR tidak berpengaruh terhadap tax avoidance, sedangkan thin capitalization berpengaruh positif. Namun, profitabilitas tidak terbukti mampu memoderasi hubungan antara CSR maupun thin capitalization terhadap tax avoidance. Temuan ini menunjukkan bahwa profitabilitas belum berperan signifikan dalam memperkuat atau memperlemah hubungan kedua variabel independen terhadap tax avoidance.

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