PENGARUH ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG), LEVERAGE, CAPITAL INTENSITY, DAN FIRM SIZE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024)

NINGTYAS, RAHAYU and Budiman, Anton Indra (2025) PENGARUH ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG), LEVERAGE, CAPITAL INTENSITY, DAN FIRM SIZE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of Environmental Social Governance (ESG), leverage, capital intensity, and firm size on tax avoidance in companies that are members of the LQ45 index on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. Tax avoidance is measured using the cash effective tax rate (CETR), while ESG is obtained through scores from Refinitiv. This study uses a quantitative approach with multiple linear regression methods. The sample consists of 21 companies selected using purposive sampling technique. The analysis shows that ESG and capital intensity have a significant negative effect on tax avoidance, while leverage has a significant positive effect. In contrast, firm size has no significant effect on tax avoidance. These findings suggest that sustainability and asset efficiency still contribute to suppressing tax avoidance practices, while funding structure affects it positively.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Environmental Social Governance (ESG), Leverage, Capital intensity, Firm Size, Tax Avoidance
Subjects:	H Social Sciences > HJ Public Finance > HJ2338 Taxation of government property
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Rahayu Ningtyas
Date Deposited:	17 Sep 2025 01:44
Last Modified:	17 Sep 2025 01:44
URI:	http://repository.unsri.ac.id/id/eprint/183969

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