| Abstrakt: |
This research aims to know the influence of the firm size and the cost of debt against tax evasion with Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) as variables in Moderation Company Sector Mining listed on the Indonesia stock exchange (BEI) in 2012-2016. The factors that were tested in this study i.e. the firm size, the cost of debt and CSR as well as GCG as Variable moderation. This research sample selection method is using a purposive sampling technique with a total of 6 companies in the mining sector of the BEI meets the criteria. The data obtained are then processed using the software SPSS (Statistical Program of Social Science) version of 22.0. To know the magnitude of the influence of the firm size, the cost of debt and CSR as well as GCG As Variable regression model analysis of moderation is used multiple linear, interaction test (MRA), an analysis of the correlation and coefficient of determination. The results showed that the firm size and the cost of the debt effect significantly to Tax Avoidance. And moderation research results showed that CSR is able to moderate the influence of firm size and the cost of Debt against Tax Avoidance in a significant way, however, is a Moderation Pure (Pure Moderators). While the GCG Managerial Ownership by proxy are able to moderate the influence of firm size with Tax Avoidance but a Moderation Quasi (Quasi Moderators) and the GCG was able to moderate the influence of debt Costs with Tax Avoidance but a Moderation Pure (Pure Moderators). [ABSTRACT FROM AUTHOR] |
