THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, BOARD SIZE, COMPANY SIZE AND RETURN ON ASSETS TOWARD TAX AVOIDANCE: WOMEN DIRECTORS IN MODERATING RELATIONSHIP BETWEEN CSR AND TAX AVOIDANCE

Abstract

The objective of this research is to investigate the influence of Corporate Social Responsibility, board size, company size, and return on assets toward tax avoidance. This research also intends to find out the moderating effect of women director towards the relationship between CSR and tax avoidance. Populations in this study are all manufacturing companies that listed in Indonesian Stock Exchange during the years 2014-2017. Samples are gathering using the method purposive sampling constituting 52 companies with 208 observations. This research analyzed by using multiple regression analysis. The result shows that CSR and board size does not have significant influence towards tax avoidance. Company size significant negatively influences tax avoidance. Return on assets significant positively influence tax avoidance. Women directors cannot moderate the relationship between CSR and tax avoidance. Further future research may use other corporate governance variable as the moderating variable between CSR and tax avoidance