Skripsi

PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN PUBLIK DAN ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)

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Penilaian

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This research aims to test and find out the influence of Institutional Ownership, Managerial Ownership, Public Ownership and Environmental Social Governance (ESG) on Tax Aggressiveness. The population used in this study is LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The data used in this research is secondary data obtained from the official IDX website and the website of each company. The company sample was obtained through the use of the purposive sampling method, so that 100 data were obtained which were used as company samples. The analysis method used is multiple regression analysis with the SPSS application. The results show that Institutional Ownership and Environmental Social Governance (ESG) have a significant effect on tax aggressiveness while Managerial Ownership and Public Ownership do not have a significant effect on tax aggressiveness. Keywords: Institutional Ownership, Managerial Ownership, Public Ownership and Environmental Social Governance (ESG), Tax Aggressiveness

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407006965	T162793	T1627932024	Central Library (REFERENS)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1627932024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xvi, 107 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

Text

Media Type

unmediated

Carrier Type

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Edition

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Subject(s)

Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

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