PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

ALFIAN, ILLENE CORNELIA and Mukhtaruddin, Mukhtaruddin and Hidayat, Muhammad (2024) PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of Environmental Social Governance (ESG) and Audit Quality on Tax Avoidance with Firm Size as Moderating Variable. The analysis method used in this research is quantitative analysis with Moderated Regression Analysis (MRA) method using SPSS 26 software. The population in this study were mining sector companies listed in Indonesia Stock Exchange. Sampling technique used in this study is purposive sampling technique. The sample obtained was 18 companies from 2018-2022 research period so that the number of observations used in this study was 90 companies. The results of this study showed that Environmental Social Governance (ESG) and audit quality have negative and significant effect on tax avoidance. Firm size can moderate the effect of ESG on tax avoidance but firm size can not moderate the effect of audit quality on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	ESG, Audit Quality, Firm Size, Tax Avoidance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Illene Cornelia Alfian
Date Deposited:	24 Apr 2024 07:14
Last Modified:	24 Apr 2024 07:14
URI:	http://repository.unsri.ac.id/id/eprint/142056

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