PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE (ESG), KUALITAS AUDIT DAN RISIKO PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Pada perusahaan yang terdaftar di indeks IDX30 periode 2022-2024)

FEBILIA, TIARA and Sari, Rela (2025) PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE (ESG), KUALITAS AUDIT DAN RISIKO PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Pada perusahaan yang terdaftar di indeks IDX30 periode 2022-2024). Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini menganalisis pengaruh Environmental Social Governance (ESG), kualitas audit, dan risiko perusahaan terhadap penghindaran pajak pada perusahaan IDX30 periode 2022–2024. Dengan pendekatan kuantitatif dan analisis regresi linier berganda, data dari 21 perusahaan (63 observasi) dianalisis. Penghindaran pajak diukur melalui Effective Tax Rate (ETR), ESG berdasarkan standar GRI, kualitas audit melalui afiliasi dengan KAP Big Four, dan risiko melalui earning power. Hasilnya menunjukkan bahwa ESG tidak berpengaruh signifikan, kualitas audit menurunkan penghindaran pajak, dan risiko perusahaan justru meningkatkannya. Temuan ini berguna bagi perusahaan, regulator, dan investor dalam meningkatkan transparansi dan kepatuhan pajak.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Penghindaran Pajak, ESG, Kualitas Audit, Risiko Perusahaan, IDX30
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Tiara Febilia
Date Deposited:	05 Aug 2025 07:30
Last Modified:	05 Aug 2025 07:30
URI:	http://repository.unsri.ac.id/id/eprint/182277

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