PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP PENGHINDARAN PAJAK

SAFIA, ALIFIA INDRA AYU and Meutia, Inten (2024) PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP PENGHINDARAN PAJAK. Undergraduate thesis, Sriwiijaya University.

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Abstract

This study aims to analyze the effect of sustainability report using the economic aspect, environment aspect, and social aspect on tax avoidance in companies that listed on Kompas 100 Index at the Indonesia Stock Exchange. This study used purposive samping as the sampling method with 114 as the total amount of the observasion. Independent variables in this study are 3 in total: economic aspect, environment aspect, and social aspect, with profitability and solvability as the control variables. The analytical tool used is Multiple Linear Regression. The results of this research show that the social aspect in sustainability report affects negatively and significantly against tax avoidance. Meanwhile the economic and environment aspect have no significant effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Sustainability Report, Penghindaran Pajak
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Alifia Indra Ayu Safia
Date Deposited:	27 Mar 2024 06:48
Last Modified:	27 Mar 2024 06:48
URI:	http://repository.unsri.ac.id/id/eprint/142853

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