Skripsi

PENGARUH SIZE, INVENTORY INTENSITY, CAPITAL INTENSITY, DAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2022-2024)

---

This study aims to examine the effect of size, inventory intensity, capital intensity, and Environmental, Social, and Governance (ESG) on tax avoidance. The main theoretical framework used is agency theory. The secondary data used were obtained from the financial statements of companies listed on the Indonesia Stock Exchange in 2022-2024 and Eikon Refinitiv. The population in this study was all companies listed on the Indonesia Stock Exchange in 2022-2024, totaling 810 companies. This study used a quantitative method with purposive sampling technique, resulting in a sample of 48 companies from various sectors that met the research criteria. The research period was 3 years, resulting in 144 data observations. Data analysis was performed using panel data regression with Eviews 13 software. The results of this study indicate that size and ESG have a significant effect on tax avoidance, while inventory intensity and capital intensity do not affect tax avoidance.

---

Availability

Detail Information

Series Title

-

Call Number

T1929652026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xviii, 109 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

-

Classification

657.460 7

Content Type

Text

Media Type

-

Carrier Type

-

Edition

-

Subject(s)

Akuntansi Perpajakan
Prodi Ekonomi Akuntansi

Specific Detail Info

-

Statement of Responsibility

MI

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment