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This research aims to know the inuence of the rm size and the cost of debt against taxevasionwithCorporateSocialResponsibility(CSR)andGoodCorporateGovernance (GCG)asvariablesinModerationCompanySectorMininglistedontheIndonesiastock exchange(BEI)in2012-2016.Thefactorsthatweretestedinthisstudyi.e.thermsize, 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 inuence of the rm 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 coefcient of determination. TheresultsshowedthatthermsizeandthecostofthedebteffectsignicantlytoTax Avoidance. And moderation research results showed that CSR is able to moderate the inuence of rm size and the cost of Debt against Tax Avoidance in a signicant way, however, is a Moderation Pure (Pure Moderators). While the GCG Managerial Ownership by proxy are able to moderate the inuence of rm size with Tax Avoidance but a Moderation Quasi (Quasi Moderators) and the GCG wasabletomoderatetheinuenceofdebtCostswithTaxAvoidancebutaModeration Pure (Pure Moderators).

kne social sciences

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