Skripsi

PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG), CAPITAL INTENSITY, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PERENCANAAN PAJAK

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This research aims to analyze the influence of Environmental, Social, and Governance, Capital Intensity, Leverage, and Company Size on Tax Planning. The type of data in this study is secondary data, which consists of annual financial statements of manufacturing companies sourced from the Indonesia Stock Exchange from year 2019-2023. Based on the purposive sampling method, a sample of 25 that meets the criteria was obtained. The data analysis technique used multiple linear regression analysis with the SPSS 29 program as a tool. The results of this study indicate that environmental, social, and governance factors and leverage have a significant positive impact on tax planning. Meanwhile, capital intensity has no effect on tax planning, whereas company size has a significant negative impact on tax planning.

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Availability

Detail Information

Series Title

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Call Number

T1600632024

Publisher

indralya : ., 2024

Collation

xiv, 165 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

658.153 07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

perencanaan pajak
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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