Skripsi

PENGARUH ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG), PROFITABILITAS,LEVERAGE DAN LIKUIDITAS TERHADAP TAX AGRESIVITAS(Studi Empris Pada Perusahaan Sektor Jasa Yang Terdaftar Di Bursa Efek Indonesia Tahun 2022-2024)

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This research aims to analyze the influence of ESG, Profitability, Leverage, and Liquidity on Tax Aggressiveness in service sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The study used quantitative methods with 81 observations from 27 companies. The analysis was conducted through multiple linear regression. The results show that the model is simultaneously significant, but partially, only Leverage has a significant effect on Tax Aggressiveness. ESG, Profitability, and Liquidity do not significantly influence tax aggressiveness. These findings indicate that funding structure is a greater determinant of tax aggressiveness than financial performance or company sustainability. Keywords: Environmental Social and Governance, Profitabilitas, Leverage, Likuiditas, Tax Agresivitas

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Availability

Detail Information

Series Title

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Call Number

T1900702025

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xvi, 150 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

336.206 07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Profitabilitas
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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