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PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG), LEVERAGE, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018–2022)

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This research aims to analyze the influence of environment, social and governance (ESG), leverage and sales growth on tax avoidance. The type of data in this research is secondary data in the form of annual reports and sustainability reports. The population in this study are state-owned companies listed on the Indonesia Stock Exchange in 2018-2022 with sample selection using purposive sampling techniques. The sample in this study was 15 state-owned companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. The analysis in this study used multiple linear regression analysis with SPSS 25 software application. The results of the study stated that environment, social and governance (ESG) had a significant positive effect on tax avoidance, leverage has a significant negative effect on tax avoidance, while sales growth has no significant effect on tax avoidance.

Availability
Inventory Code Barcode Call Number Location Status
2407002829T144267T1442672024Central Library (References)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1442672024
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xii, 78 hlm.; ilus.; tab.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.07
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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No other version available

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