PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP PRAKTIK PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

BRAHMANTARA, FERLY FRYANSA and Fuadah, Luk Luk and Kartasari, Shelly Febriana (2024) PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP PRAKTIK PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031381722122.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (4MB) | Request a copy
	Text RAMA_62201_01031381722122_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (5MB) | Request a copy
	Text RAMA_62201_01031381722122_0011057401_0019028102_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (2MB)
	Text RAMA_62201_01031381722122_0011057401_0019028102_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (644kB) | Request a copy
	Text RAMA_62201_01031381722122_0011057401_0019028102_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (512kB) | Request a copy
	Text RAMA_62201_01031381722122_0011057401_0019028102_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (603kB) | Request a copy
	Text RAMA_62201_01031381722122_0011057401_0019028102_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (337kB) | Request a copy
	Text RAMA_62201_01031381722122_0011057401_0019028102_06.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (347kB) | Request a copy
	Text RAMA_62201_01031381722122_0011057401_0019028102_07_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (278kB) | Request a copy

Abstract

This research aims to understand and analyze the impact of sustainability report disclosure on tax avoidance practices in manufacturing companies from 2018-2022. This is a quantitative study with a population of manufacturing companies listed on the Indonesia Stock Exchange during 2018-2022. The sample in this study was selected using purposive sampling, with the criteria being manufacturing companies listed on the Indonesia Stock Exchange and companies that consistently published financial statements and sustainability reports during 2018-2022. The data collection techniques used in this research include literature study and documentation. The data analysis techniques used are descriptive analysis, multiple regression equations, classical assumption tests, and hypothesis testing. The results show that the disclosure of economic aspects has a positive and significant effect on tax avoidance, the disclosure of environmental aspects does not significantly affect tax avoidance, and the disclosure of social aspects has a negative and significant effect on tax avoidance. Keywords: Sustainability Report Disclosure; Tax Avoidance Practices; Manufacturing Companies

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pengungkapan Sustainability Report; Praktik Penghindaran Pajak; Perusahaan Manufaktur
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Ferly Fryansa Brahmantara
Date Deposited:	16 Jul 2024 05:54
Last Modified:	16 Jul 2024 05:54
URI:	http://repository.unsri.ac.id/id/eprint/151149

Actions (login required)

View Item