@thesis{thesis,
		author={Diputra  Mohamad Rizki},
		title ={Pengaruh Penghidaran Pajak Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderasi},
		year={2022},
		url={http://repository.unismabekasi.ac.id/1320/},
		abstract={This study aims to determine the effect of tax avoidance on firm value with corporate social responsibility as a moderating variable for empirical studies on tobacco companies listed on the Indonesia Stock Exchange (2017 ? 2019).
The research method uses moderated regression analysis (Moderated Regression Analynis. The data used is the financial statements of tobacco companies on the Indonesia Stock Exchange 2017 ? 2019. The sample is 54 data with purvosive sampling. The data is processed using the Statistical Package for Social Science (SPSS) software version 23 .
The results showed that tax avoidance and control variables of long-term debt, sales, and firm size had no effect on firm value. In addition, the test results conclude that corporate social responsibility as a moderating variable can moderate net income as a control variable on firm value.}
		}