Skripsi

ENVIRONMENTAL, SOCIAL, GOVERNANCE, INTENSITAS MODAL DAN PENGHINDARAN PAJAK DI NEGARA ASEAN-5

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This study aims to examine the impact of Environmental, Social, and Governance (ESG) performance and capital intensity on tax avoidance practices, as proxied by the Cash Effective Tax Rate (CETR). This study used firm size, profitability, and leverage as control variables. The research focuses on non-financial companies in the ASEAN-5 countries from 2019 to 2023. Purposive sampling was used to determine the sample, resulting in a total of 87 companies with 435 observations. A quantitative approach is applied, using secondary data obtained from LSEG Data & Analytics. The data analysis technique employed is panel data regression, utilizing E-Views version 12. The results indicate that ESG has a positive effect on CETR, while capital intensity has a negative effect on CETR.

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Availability

Detail Information

Series Title

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Call Number

T1661532025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi., 2025

Collation

xix, 195 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Perpajakan

Specific Detail Info

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Statement of Responsibility

MI

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