PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI

This research aims to test the influence of corporate social responsibility and capital intensity on tax aggressiveness with the audit committee as a moderating variable. This research was conducted on food and beverage sub-sector companies listed on the IDX in 2021-2022 with a total of 118 samples used using STATA. In this research, the results showed that corporate social responsibility had an effect on tax aggressiveness, capital intensity had no effect on tax aggressiveness, the audit committee was able to moderate CSR and capital intensity on tax aggressiveness.