PENGARUH TRANSAKSI PIHAK BERELASI, TANGGUNG JAWAB SOSIAL DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI

With earnings management acting as a moderator, this study aims to investigate the impact of related-party transactions, capital intensity, social responsibility, and tax avoidance. The research sample includes energy sector companies listed on the IDX between 2020 and 2024. This study uses secondary data collected from the annual reports and sustainability reports of participating companies. A total of 105 companies were included in the sample, which was selected using a purposive sampling approach. This study utilizes panel data regression analysis as its analytical tool. The data shows that related party transactions, corporate social responsibility, and capital intensity significantly and positively affect tax avoidance. Profit management can influence the effects of related-party transactions, corporate social responsibility, and capital intensity on tax avoidance. Organizations can use the findings of this study as a reference to understand how related-party transactions, corporate social responsibility, and capital intensity affect tax avoidance strategies. Investors can also use the findings of this study as a reference when making financial investments.