PENGARUH PENGHINDARAN PAJAK, TUNNELING INCENTIVE, DAN KOMITE AUDIT TERHADAP PENYUSUNAN SUSTAINABILITY REPORT (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021)

AGUSTINA, MISNALIA HAFZAH and Meutia, Inten and Patmawati, Patmawati (2022) PENGARUH PENGHINDARAN PAJAK, TUNNELING INCENTIVE, DAN KOMITE AUDIT TERHADAP PENYUSUNAN SUSTAINABILITY REPORT (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of tax evasion, tunneling incentive, and audit committee on the preparation of the sustainability report. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2017-2021. Based on the non-probability method with the saturated sample technique, as many as 47 companies were selected as research samples. The hypothesis was tested by analyzing unbalanced panel data using Eviews version 12. The results showed that tax avoidance had no effect on the preparation of the sustainability report, while tunneling incentives had a negative effect on the compilers of the sustainability report and the audit committee had a positive effect on the compilers of the sustainability report. Keywords: tax avoidance, tunneling incentive, audit committee, sustainability report.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Penghindaran Pajak, Tunneling incentive, Komite audit, sustainability report
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Misnalia Hafizah Agustina
Date Deposited:	25 Oct 2022 02:26
Last Modified:	25 Oct 2022 02:26
URI:	http://repository.unsri.ac.id/id/eprint/81039

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