PENGARUH DIGITAL TRANSFORMATION, ENVIRONMENTAL, SOCIAL AND GOVERNANCE, DAN MARKETING TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021-2023)

DAMERO, SAHKILA and Maryati, Sri (2025) PENGARUH DIGITAL TRANSFORMATION, ENVIRONMENTAL, SOCIAL AND GOVERNANCE, DAN MARKETING TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to examine the influence of digital transformation, environmental, social, and governance and marketing on tax avoidance on non-cyclical companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The number of samples in this study was 51 samples determined by the purposive sampling method. The types and sources of data used in this study were secondary data obtained from the IDX website and the company's official website in the form of annual financial reports and sustainability reports. The analysis used in this research is a multiple linear regression analysis technique with the SPSS version 27 software application. The results of this research state that digital transformation and marketing do not have a significant effect on tax avoidance, while environmental, social and governance have a significant effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Digital Transformation, Environmental, Social, and Governance, marketing, Tax Avoidance
Subjects:	H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Sahkila Damero
Date Deposited:	13 Mar 2025 02:44
Last Modified:	13 Mar 2025 02:45
URI:	http://repository.unsri.ac.id/id/eprint/168585

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