Skripsi

PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP PENGHINDARAN PAJAK

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Penilaian

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This study aims to analyze the effect of sustainability report using the economic aspect, environment aspect, and social aspect on tax avoidance in companies that listed on Kompas 100 Index at the Indonesia Stock Exchange. This study used purposive samping as the sampling method with 114 as the total amount of the observasion. Independent variables in this study are 3 in total: economic aspect, environment aspect, and social aspect, with profitability and solvability as the control variables. The analytical tool used is Multiple Linear Regression. The results of this research show that the social aspect in sustainability report affects negatively and significantly against tax avoidance. Meanwhile the economic and environment aspect have no significant effect on tax avoidance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407002336	T142853	T1428532024	Central Library (References)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1428532024

Publisher

Indralaya : Prodi Pendidikan Ekonomi, Fakultas Keguruan dan Ilmu Pendidikan Universitas Sriwijaya., 2024

Collation

xiv, 70 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

658.020 7

Content Type

Text

Media Type

unmediated

Carrier Type

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Edition

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Subject(s)

Prodi Pendidikan Ekonomi

Specific Detail Info

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Statement of Responsibility

KA

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