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PENGARUH PENGHINDARAN PAJAK, TUNNELING INCENTIVE, DAN KOMITE AUDIT TERHADAP PENYUSUNAN SUSTAINABILITY REPORT (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021).

This study aims to analyze the effect of tax evasion, tunneling incentive, and audit committee on the preparation of the sustainability report. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2017-2021. Based on the non-probability method with the saturated sample technique, as many as 47 companies were selected as research samples. The hypothesis was tested by analyzing unbalanced panel data using Eviews version 12. The results showed that tax avoidance had no effect on the preparation of the sustainability report, while tunneling incentives had a negative effect on the compilers of the sustainability report and the audit committee had a positive effect on the compilers of the sustainability report. Keywords: tax avoidance, tunneling incentive, audit committee, sustainability report.

Availability
#
Central Library (Referens) T810392022
T81039
Available
Detail Information
Series Title
-
Call Number
T810392022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
xvii, 75 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
Other version/related
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