Skripsi
PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE, KUALITAS AUDIT DAN RISIKO PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia 2017-2021
The study aims to analyze the effect of Environmental, Social, And Governance (ESG), audit quality and company risk on tax avoidance. The analysis method used is descriptive analysis and quantitative analysis with panel data multiple regression analysis tools with the Ordinary Least Square (OLS) method. The results of this study are (1) the influence of Environmental, Social, And Governance (ESG) has a positive and significant effect on Tax Avoidance (2) Audit Quality has a positive and insignificant effect on Tax Avoidance (3) Corporate Risk has a negative and insignificant effect on Tax Avoidance.
Inventory Code | Barcode | Call Number | Location | Status |
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2307005695 | T128618 | T1286182023 | Central Library (Referens) | Available |
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