PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG), KONEKSI POLITIK, GENDER DIVERSITY DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE

PRATIWI, NOVIA INDRI and Fuadah, Luk Luk and Yunisvita, Yunisvita (2024) PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG), KONEKSI POLITIK, GENDER DIVERSITY DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE. Masters thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari Environmental, Social, and Governance (ESG), koneksi politik, gender diversity, dan capital intensity terhadap tax avoidance. Agency theory dan stakeholder theory digunakan sebagai kerangka pemikiran utama. Data sekunder yang digunakan diperoleh dari annual report dan sustainability report pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar dalam Bursa Efek Indonesia periode 2018-2022, dan teknik pengambilan sampel menggunakan teknik purposive sampling dengan memperoleh sampel dengan jumlah 27 perusahaan dan periode penelitian selama 5 tahun sehingga jumlah observasi yang digunakan dalam penelitian ini adalah 135. Hasil Penelitian menunjukan bahwa Environmental, Social, and Governance (ESG) tidak berpengaruh terhadap tax avoidance, sedangkan koneksi politik, gender diversity dan capital intensity berpengaruh terhadap tax avoidance.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Tax Avoidance, Environmental, Social, and Governance (ESG), Koneksi Politik, Gender Diversity, Capital Intensity
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HC Economic History and Conditions > HC10-1085 Economic history and conditions H Social Sciences > HG Finance > HG1-9999 Finance
Divisions:	01-Faculty of Economics > 60101-Economics (S2)
Depositing User:	Novia Indri Pratiwi
Date Deposited:	18 Jul 2024 05:54
Last Modified:	18 Jul 2024 05:54
URI:	http://repository.unsri.ac.id/id/eprint/151685

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