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What is Tax Avoidance and CSR in Indonesia about?

This study investigates the impact of institutional ownership, sales growth, and firm size on tax avoidance in Indonesian companies, with corporate social responsibility (CSR) as a moderating variable. Findings indicate that institutional ownership and firm size positively influence tax avoidance, while sales growth has a negative effect; CSR disclosures can moderate these relationships. The study suggests the need for stricter regulations and improved transparency in tax reporting to promote fair and susta

Author

Takarina Devi Insyani

Language

EN