Skripsi

PENGARUH SUSTAINABILITY DISCLOSURE DAN NILAI PERUSAHAAN TERHADAP CORPORATE TAX (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024)

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This study aims to analyze the effect of sustainability disclosure and firm value on corporate tax by considering growth opportunity and foreign ownership as control variables. The object of this research consists of manufacturing companies listed on the Indonesia Stock Exchange during the period 2020–2024. The sample was determined using purposive sampling based on specific criteria. This study employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. Data analysis was conducted using panel data regression with the assistance of EViews 12 software. The results show that sustainability disclosure and firm value have a positive and significant effect on corporate tax. In addition, growth opportunity as a control variable has a positive and significant effect on corporate tax, while foreign ownership does not have a significant effect on corporate tax.

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Detail Information

Series Title

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Call Number

T1955882026

Publisher

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

Collation

xx, 94 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

336.243 07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

Growth Opportunity
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

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