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PENGARUH LEVERAGE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2018-2023

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This study aims to analyze the effect of leverage and Corporate Social Responsibility (CSR) disclosure on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The sample consisted of 47 mining companies that met the research criteria.The results indicate that leverage has a negative and significant effect on tax avoidance, meaning that the higher the level of leverage, the lower the company's tendency to engage in tax avoidance. Additionally, CSR disclosure also has a negative and significant effect on tax avoidance, indicating that the more extensive the company's CSR disclosure, the lower the level of tax avoidance.

Availability
Inventory Code Barcode Call Number Location Status
2507004983T181399T1813992025Central Library (REFRENCE)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1813992025
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xv, 59 hlm.; ilus.; tab, 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
343.599 7
Content Type
Text
Media Type
unmediated
Carrier Type
other (computer)
Edition
-
Subject(s)
Prodi Akuntansi
perilaku pajak perusahaan
Specific Detail Info
-
Statement of Responsibility
Other version/related
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