ENVIRONMENTAL, SOCIAL, GOVERNANCE, INTENSITAS MODAL DAN PENGHINDARAN PAJAK DI NEGARA ASEAN-5

SIAHAAN, HANI MARIA ANGEL and Mukhtaruddin, Mukhtaruddin (2025) ENVIRONMENTAL, SOCIAL, GOVERNANCE, INTENSITAS MODAL DAN PENGHINDARAN PAJAK DI NEGARA ASEAN-5. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the impact of Environmental, Social, and Governance (ESG) performance and capital intensity on tax avoidance practices, as proxied by the Cash Effective Tax Rate (CETR). This study used firm size, profitability, and leverage as control variables. The research focuses on non-financial companies in the ASEAN-5 countries from 2019 to 2023. Purposive sampling was used to determine the sample, resulting in a total of 87 companies with 435 observations. A quantitative approach is applied, using secondary data obtained from LSEG Data & Analytics. The data analysis technique employed is panel data regression, utilizing E-Views version 12. The results indicate that ESG has a positive effect on CETR, while capital intensity has a negative effect on CETR.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Impact of Environmental, Governance (ESG) performance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Hani Maria Angel Siahaan
Date Deposited:	21 Jan 2025 04:50
Last Modified:	21 Jan 2025 04:50
URI:	http://repository.unsri.ac.id/id/eprint/166153

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