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PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG), LEVERAGE DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023)

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Penilaian

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This research aims to analyze the influence of environmental, social and governance (ESG), leverage and capital intensity on tax avoidance. The type of data in this research is secondary data in the form of annual reports and company sustainability reports. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023 with sample selection using purposive sampling techniques. The sample in this study was 12 manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 to 2023. The analysis in this study used multiple linear regression analysis with the SPSS 27 software application. The results of the study stated that environmental, social and governance (ESG) has significant positive effect on tax avoidance, leverage has no effect on tax avoidance, and capital intensity has significant positive effect on tax avoidance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507000466	T164819	T1648192025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1648192025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi., 2025

Collation

xix, 120 hlm., ilus., tab.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi

Specific Detail Info

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Statement of Responsibility

EM

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