Skripsi

PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP PENGHINDARAN PAJAK DI INDONESIA (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024)

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This study aims to examine the influence of Independent Commissioners, Audit Committee, Institutional Ownership, and Environmental, Social, and Governance (ESG) on Tax Avoidance. The object of this study consists of companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Using the purposive sampling method, this study obtained a sample of 34 companies with a total of 170 observations. The independent variables are Independent Commissioners, Audit Committee, Institutional Ownership, and ESG, while the dependent variable is Tax Avoidance, measured using the Effective Tax Rate (ETR). This study employs a quantitative approach using secondary data obtained from Refinitiv Eikon, annual reports, and sustainability reports. The data were analyzed using panel data regression with EViews 13 as the analytical tool. The results indicate that Independent Commissioners, Institutional Ownership, and ESG have a negative and significant effect on Tax Avoidance. Meanwhile, the Audit Committee has a negative but insignificant effect on Tax Avoidance. Furthermore, Independent Commissioners, Audit Committee, Institutional Ownership, and ESG simultaneously have a significant effect on Tax Avoidance.

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Detail Information

Series Title

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Call Number

T2009582026

Publisher

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

Collation

xx, 85 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Perpajakan
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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