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Tax risk in automotive manufacturing companies in Indonesia: The effect of tax avoidance with CSR as a moderator

Year: 2025

Type: article

Abstract: This quantitative study aims to determine whether tax avoidance is able to influence the increase in tax risk in the future and whether Corporate Social Responsibility (CSR) is able to moderate the relationship between the two variables. The population in this study is Automotive Manufacturing Companies in Indonesia. By using purposive sampling technique, a sample of 50 observations was obtained with a research period of 2020-2024. By using the STATA 13 testing tool, the results of the study showed that tax avoidance did not have a significant effect on future tax risk and CSR was able to moderate the relationship between the two variables.

Source: Educoretax

DOI: 10.54957/educoretax.v5i6.1718

Authors: Emilia Eni Anjarwati, Ferry Irawan

Institution: Universitas Pembangunan Nasional Veteran Jakarta

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4413132178

FWCI:

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