DETERMINASI YANG MEMPENGARUHI TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN ENERGI YANG TERDAPAT DI KAWASAN ASIA TENGGARA TAHUN 2015-2022)

SYAFITRI, RESTY ROSA and Fuadah, Luk Luk (2024) DETERMINASI YANG MEMPENGARUHI TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN ENERGI YANG TERDAPAT DI KAWASAN ASIA TENGGARA TAHUN 2015-2022). Undergraduate thesis, Sriwajaya University.

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Abstract

This research aims to examine and analyze the influence of environmental social governance, institutional ownership, liquidity, audit committee and audit quality on tax avoidance in energy companies in the Southeast Asia region in 2015-2022. The population in this research is 13 energy companies in the Southeast Asia region in 2015-2022. The sampling technique used was a saturated sampling technique, namely the entire population was used as a sample, 104 samples were obtained during the eight years of research. Research data was obtained from the Refinitiv Workspace data provider application, annual reports and financial reports available on the company's official website and the IDX. The data analysis and hypothesis testing technique in this research uses Multiple Linear Regression analysis. The results of this research show that: (1) Environmental Social Governance has no effect on Tax Avoidance, (2) Institutional Ownership has an effect on Tax Avoidance, (3) Liquidity has no effect on Tax Avoidance, (4) Audit Committee has no effect on Tax Avoidance, (5) Audit quality has no effect on Tax Avoidance.

Item Type: Thesis (Undergraduate)
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: Resty Rosa Syafitri
Date Deposited: 29 Aug 2024 04:51
Last Modified: 29 Aug 2024 04:51
URI: http://repository.unsri.ac.id/id/eprint/156446

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