Pengaruh Audit Committee, Corporate Social Responsibility, Capital Intensity, Firm Age Terhadap Tax Avoidance Dan Firm Size Sebagai Variabel Moderasi

This study aims to determine the effect of audit committee, corporate social responsibility, capital intensity,firm age on tax avoidance and firm size as moderasi variable with current tax ETR approach. The object of this research is the non-cyclicals sector manufacturing companies in Indonesia stock exchange during the period 2017-2021. The population of this study as many as 248 of 565 non-cyclicals sector manufacturing companies in accordance with the limits of researchrs. Sample collection method in this research is purposive sampling. Methods of data analysis using multiple regression analysis and moderated regression analysis (MRA). The results showed that audit committee, capital intensity,firm age and firm size had effect on tax avoidance, corporate social responsibility had no effect on tax avoidance and firm size had effect strengthen firm age on tax avoidance