Skripsi

PERAN ENVIRONMENTAL, SOCIAL, GOVERNANCE DAN CHIEF EXECUTIVE OFFICER NARCISSISM TERHADAP TAX AVOIDANCE

---

This study aims to examine the effect of environmental, social, governance and chief executive officer narcissism on tax avoidance. The research object is non-financial companies listed on the Indonesia Stock Exchange during the period 2021–2023. This study uses a quantitative approach with secondary data as the type of data. The data were collected using a purposive sampling method obtained from Refinitiv LSEG Workspace and the companies’ annual reports, resulting in 117 research observations. The data were analyzed using Panel Data Regression with Eviews version 12 as the analytical tool. The results show that environmental, social, governance has no significant effect on tax avoidance, while chief executive officer narcissism has a significant effect on tax avoidance.

---

Availability

Detail Information

Series Title

-

Call Number

T1946042026

Publisher

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

Collation

xvi, 155 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

TUTI

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment