This study aims to examine the effect of earnings management, good corporate governance (GCG), and tax planning on the disclosure of sustainability reports (SR) in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample was selected using purposive sampling, consisting of 20 companies with a total of 80 observations. The independent …
This research aims to test empirically the effect of sustainability report and good corporate governance using a proxy independent commissioner and audit committee on tax avoidance. The type of data used in this research is quantitative data sourced from secondary data, namely the annual report and sustainability report of the company. The population of this research is banking companies listed…