PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE, KUALITAS AUDIT DAN RISIKO PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia 2017-2021)

ANDARA, RADA NOVITRI and Mukhtaruddin, Mukhtaruddin (2023) PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE, KUALITAS AUDIT DAN RISIKO PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia 2017-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

The study aims to analyze the effect of Environmental, Social, And Governance (ESG), audit quality and company risk on tax avoidance. The analysis method used is descriptive analysis and quantitative analysis with panel data multiple regression analysis tools with the Ordinary Least Square (OLS) method. The results of this study are (1) the influence of Environmental, Social, And Governance (ESG) has a positive and significant effect on Tax Avoidance (2) Audit Quality has a positive and insignificant effect on Tax Avoidance (3) Corporate Risk has a negative and insignificant effect on Tax Avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Environmental, Social, And Governance, Kualitas Audit, Risiko Perusahaan & Penghindaran Pajak
Subjects:	H Social Sciences > HB Economic Theory > HB71-74 Economics as a science. Relation to other subjects
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Rada Novitri Andara
Date Deposited:	13 Sep 2023 07:22
Last Modified:	13 Sep 2023 07:22
URI:	http://repository.unsri.ac.id/id/eprint/128618

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