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PENGARUH ESG, LIKUIDITAS, LEVERAGE, AKTIVITAS, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024)

This study aims to analyze the influence of ESG, liquidity, leverage, activity, and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2024. This study used a quantitative approach with a purposive sampling method, resulting in 20 companies from 285 companies that met the research sample criteria. The data used were secondary data in the form of financial reports and corporate sustainability reports. The data analysis technique used was multiple linear regression analysis with the help of SPSS 29. The results showed that ESG had no effect on tax avoidance, liquidity and leverage had a positive and significant effect on tax avoidance, while activity and profitability had a negative and significant effect on tax avoidance.

Availability
#
Central Library (Reference) T1920732026
T192073
Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1920732026
Publisher
Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xvii, 84 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
658.153 07
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Ekonomi Akuntansi
Manajemen Pajak
Specific Detail Info
-
Statement of Responsibility
Other version/related
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