Skripsi

PENGARUH INTENSITAS ASET TETAP, INTENSIF PAJAK, DAN ESG DISCLOSURE TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PERUSAHAAN SEKTOR PERTAMBANGAN DAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024

---

This study aims to examine the effect of fixed asset intensity, tax incentives, and ESG disclosure on tax aggressiveness in mining and energy companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. The research sample consisted of 98 companies using purposive sampling and secondary data from the IDX. The research testing used panel data regression analysis techniques with STATA version 17 analysis tools. The results show that fixed asset intensity affects tax aggressiveness because the higher the proportion of fixed assets, the higher the Cash Effective Tax Rate (CETR), which reflects more conservative tax practices. Meanwhile, tax incentives and ESG disclosure do not affect tax aggressiveness because their use is more normative and not yet directly integrated into corporate tax policies.

---

Availability

Detail Information

Series Title

-

Call Number

T1955912026

Publisher

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

Collation

xix, 89 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

-

Classification

658.153 07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

perencanaan pajak
Prodi Ekonomi Akuntansi

Specific Detail Info

-

Statement of Responsibility

KA

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment