PENGARUH LEVERAGE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2018-2023

PANGESTU, M. AJI and Patmawati, Patmawati (2025) PENGARUH LEVERAGE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2018-2023. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of leverage and Corporate Social Responsibility (CSR) disclosure on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The sample consisted of 47 mining companies that met the research criteria.The results indicate that leverage has a negative and significant effect on tax avoidance, meaning that the higher the level of leverage, the lower the company's tendency to engage in tax avoidance. Additionally, CSR disclosure also has a negative and significant effect on tax avoidance, indicating that the more extensive the company's CSR disclosure, the lower the level of tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Leverage, Corporate Social Responsibility Disclosure, Tax Avoidance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	M. Aji Pangestu
Date Deposited:	29 Jul 2025 04:48
Last Modified:	29 Jul 2025 04:48
URI:	http://repository.unsri.ac.id/id/eprint/181399

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