Skripsi

PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG), PROFITABILITAS, DAN COMPANY SIZE TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024)

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This study aims to examine the effect of Environmental, Social, and Governance (ESG), profitability, and company size on tax avoidance. The population of this study consists of state-owned enterprises listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using a purposive sampling method. Based on the predetermined criteria, a total of 69 observations were obtained. The data were analyzed using multiple linear regression with SPSS version 31. The results show that Environmental, Social, and Governance (ESG) has no effect on tax avoidance, while profitability and company size have a significant negative effect on tax avoidance.

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Detail Information

Series Title

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Call Number

T1962752026

Publisher

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

Collation

xix, 141 hlm.; ilus.; 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)

Tax Avoidance
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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