CSR as Moderator of Profitability’s Impact on Tax Avoidance
This study investigates the effect of profitability (ROA) on tax avoidance (ETR) and the moderating role of corporate social responsibility (CSR), using 714 firm-year observations from 238 non-financial firms listed on the Indonesia Stock Exchange during 2022–2024. Employing Moderated Regression Analysis within a panel...