PENGARUH DEWAN KOMISARIS INDEPENDEN, PROFITABILITAS, LEVERAGE, ENVIRONMENTAL SOCIAL GOVERNANCE, KOMITE AUDIT, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Jasa yang Terdaftar di BEI Tahun 2019-2023)

ANDINI, NAILAH PUTRI and Fuadah, Luk Luk (2025) PENGARUH DEWAN KOMISARIS INDEPENDEN, PROFITABILITAS, LEVERAGE, ENVIRONMENTAL SOCIAL GOVERNANCE, KOMITE AUDIT, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Jasa yang Terdaftar di BEI Tahun 2019-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This study analyzes the influence of Independent Board of Commissioners, Profitability, Leverage, Environmental Social Governance, Audit Committee, and Capital Intensity on tax avoidance in service sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Using multiple linear regression on 105 observations from 21 companies, the results show that the Independent Board of Commissioners and Profitability have a negative effect, while Leverage and Capital Intensity have a positive effect on tax avoidance. Environmental Social Governance and the Audit Committee do not have a significant effect. These findings are expected to serve as considerations for relevant parties in tax policy and corporate governance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Penghindaran Pajak, Dewan Komisaris Independen, Profitabilitas, Leverage, Environmental Social Governance, Komite Audit, Capital Intensity
Subjects:	H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nailah Putri Andini
Date Deposited:	08 Aug 2025 03:42
Last Modified:	08 Aug 2025 03:42
URI:	http://repository.unsri.ac.id/id/eprint/182501

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