PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG), LEVERAGE, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018–2022)

AMELIA, RIZKI and Patmawati, Patmawati (2024) PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG), LEVERAGE, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018–2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to analyze the influence of environment, social and governance (ESG), leverage and sales growth on tax avoidance. The type of data in this research is secondary data in the form of annual reports and sustainability reports. The population in this study are state-owned companies listed on the Indonesia Stock Exchange in 2018-2022 with sample selection using purposive sampling techniques. The sample in this study was 15 state-owned companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. The analysis in this study used multiple linear regression analysis with SPSS 25 software application. The results of the study stated that environment, social and governance (ESG) had a significant positive effect on tax avoidance, leverage has a significant negative effect on tax avoidance, while sales growth has no significant effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Environmental, Social, and Governance (ESG), Leverage, Sales Growth, Tax Avoidance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Rizki Amelia
Date Deposited:	17 May 2024 06:25
Last Modified:	17 May 2024 07:18
URI:	http://repository.unsri.ac.id/id/eprint/144267

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