TY - JOUR AU - Rinaldo . AU - Siti Hartinah PY - 2019/10/17 Y2 - 2024/03/29 TI - The Influence of The Firm Size and The Cost Of Debt Against Tax Avoidance with Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) as The Moderate Variable JF - KnE Social Sciences JA - KSS VL - 3 IS - 26 SE - Articles DO - 10.18502/kss.v3i26.5388 UR - https://knepublishing.com/index.php/KnE-Social/article/view/5388 AB - This research aims to know the influence of the firm size and the cost of debt against taxevasionwithCorporateSocialResponsibility(CSR)andGoodCorporateGovernance (GCG)asvariablesinModerationCompanySectorMininglistedontheIndonesiastock exchange(BEI)in2012-2016.Thefactorsthatweretestedinthisstudyi.e.thefirmsize, 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. TheresultsshowedthatthefirmsizeandthecostofthedebteffectsignificantlytoTax 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 wasabletomoderatetheinfluenceofdebtCostswithTaxAvoidancebutaModeration Pure (Pure Moderators). ER -