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Skripsi

PENGARUH DEWAN KOMISARIS INDEPENDEN, PROFITABILITAS, LEVERAGE, ENVIRONMENTAL SOCIAL GOVERNANCE, KOMITE AUDIT, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Jasa yang Terdaftar di BEI Tahun 2019-2023)

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This study analyzes the influence of Independent Board of Commissioners, Profitability, Leverage, Environmental Social Governance, Audit Committee, and Capital Intensity on tax avoidance in service sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Using multiple linear regression on 105 observations from 21 companies, the results show that the Independent Board of Commissioners and Profitability have a negative effect, while Leverage and Capital Intensity have a positive effect on tax avoidance. Environmental Social Governance and the Audit Committee do not have a significant effect. These findings are expected to serve as considerations for relevant parties in tax policy and corporate governance.

Availability
Inventory Code Barcode Call Number Location Status
2507005391T182501T1825012025Central Library (Reference)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1825012025
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xvii, 117 hlm.; ilus.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
658.150 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Dewan Komisaris Independen
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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No other version available

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