PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Companies in carrying out their business activities must comply with the
provisions and norms, both from an agency as a guideline or following surrounding
norms, so that companies can have a sustainable impact both from economic,
environmental and social aspects. Indonesian capital market performance is stable
and shows positive performance. The Indonesian Sustainability Reporting Award
(ISRA) is an award event for sustainable companies in carrying out the Corporate
Social Repersibility (CSR) activities and participants are high-profit companies.
Global Reporting Initiative (GRI) issued a standard for the preparation of
sustainability report as a report on the impact of the company's activities in
carrying out its business. Tax Avoidance aims to ease the company's tax burden
legally and legally. The sample in this study was a company listed on the Indonesia
Stock Exchange and published a consistent sustainability report from 2017 to 2021
so that the samples obtained were 18 of 576 populations. Sampling techniques used
in this study purposive sampling technique. The company value is calculated with
the Price Book to Value (PBV) ratio, Sustainability Report is calculated by dividing
the items expressed with items that must be disclosed, Tax Avoidance is calculated
using the cetr ratio, and the company size is calculated using the logarithm of total
assets. The result of this study is the absence of the effect of disclosure of
sustainability reports and tax avoidance on company value. The size of the company
is a predictor moderation so that it cannot moderate the influence between
sustainability report and tax avoidance on company value. Company size affects
the company's value.

Keywords: sustainability report, tax avoidance, company size, company value,
global reporting initiative