PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG), CAPITAL INTENSITY, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PERENCANAAN PAJAK

INNAYAH, MASAYU FADLU and Budiman, Anton Indra (2024) PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG), CAPITAL INTENSITY, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PERENCANAAN PAJAK. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to analyze the influence of Environmental, Social, and Governance, Capital Intensity, Leverage, and Company Size on Tax Planning. The type of data in this study is secondary data, which consists of annual financial statements of manufacturing companies sourced from the Indonesia Stock Exchange from year 2019-2023. Based on the purposive sampling method, a sample of 25 that meets the criteria was obtained. The data analysis technique used multiple linear regression analysis with the SPSS 29 program as a tool. The results of this study indicate that environmental, social, and governance factors and leverage have a significant positive impact on tax planning. Meanwhile, capital intensity has no effect on tax planning, whereas company size has a significant negative impact on tax planning.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Environmental, Social, and Governance, Capital Intensity, Leverage, Ukuran Perusahaan, Perencanaan 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:	Masayu Fadlu Innayah
Date Deposited:	09 Dec 2024 02:06
Last Modified:	09 Dec 2024 02:06
URI:	http://repository.unsri.ac.id/id/eprint/160063

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