id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
faba-260	Agengsriwardana, Muhammad Nugraha; Aryani , Dwi Septa; Rani, Sasiska; Armin, Kusminaini	Tax Avoidance: CSR and Capital Intensity with Firm Size as a Moderating Variable	2025	15	.pdf	application/pdf	8889	517	45	The average tax avoidance (CETR) value of 0.2481 indicates that the companies in the sample tend to engage in relatively high levels of tax avoidance (since a lower CETR implies higher tax avoidance). A high CETR percentage indicates that the company has a low level of tax avoidance, and conversely, if the CETR percentage is low, it suggests a higher potential for tax avoidance practices by the company (Dewinta and Setiawan 2016).	cache/faba-260.pdf	txt/faba-260.txt