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FAKTOR-FAKTOR YANG MEMENGARUHI RESIKO PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)

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This study aims to analyse the impact of Tax Avoidance, Environmental, Social, and Governance (ESG), Company Size, and Cost of Debt on Tax Risk in Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 Period. The research sample was 70 with purposive sampling method using secondary data from IDX. The results showed that tax avoidance, company size and cost of debt have an influence on tax risk because management as an agent has an interest in maximising profits by implementing policies that aim to minimise expenses and indirectly cause tax risk while Environmental, Social, and Governance (ESG) has no effect on tax risk because the application of ESG principles tends to focus on compliance with regulations and social norms so that the influence of ESG on tax decisions becomes insignificant.

Availability
Inventory Code Barcode Call Number Location Status
2507002172T170456T1704562025Central Library (Reference)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1704562025
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xix, 106 hlm.; ilus.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Akuntansi Perpajakan
Specific Detail Info
-
Statement of Responsibility
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