Skripsi

PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP PRAKTIK PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

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This research aims to understand and analyze the impact of sustainability report disclosure on tax avoidance practices in manufacturing companies from 2018-2022. This is a quantitative study with a population of manufacturing companies listed on the Indonesia Stock Exchange during 2018-2022. The sample in this study was selected using purposive sampling, with the criteria being manufacturing companies listed on the Indonesia Stock Exchange and companies that consistently published financial statements and sustainability reports during 2018-2022. The data collection techniques used in this research include literature study and documentation. The data analysis techniques used are descriptive analysis, multiple regression equations, classical assumption tests, and hypothesis testing. The results show that the disclosure of economic aspects has a positive and significant effect on tax avoidance, the disclosure of environmental aspects does not significantly affect tax avoidance, and the disclosure of social aspects has a negative and significant effect on tax avoidance. Keywords: Sustainability Report Disclosure; Tax Avoidance Practices; Manufacturing Companies

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Availability

Detail Information

Series Title

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Call Number

T1511492024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xi, 52 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Akuntansi Perpajakan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

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