PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN PUBLIK DAN ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)

MELYANA, ANISA and Fuadah, Luk Luk (2024) PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN PUBLIK DAN ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to test and find out the influence of Institutional Ownership, Managerial Ownership, Public Ownership and Environmental Social Governance (ESG) on Tax Aggressiveness. The population used in this study is LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The data used in this research is secondary data obtained from the official IDX website and the website of each company. The company sample was obtained through the use of the purposive sampling method, so that 100 data were obtained which were used as company samples. The analysis method used is multiple regression analysis with the SPSS application. The results show that Institutional Ownership and Environmental Social Governance (ESG) have a significant effect on tax aggressiveness while Managerial Ownership and Public Ownership do not have a significant effect on tax aggressiveness. Keywords: Institutional Ownership, Managerial Ownership, Public Ownership and Environmental Social Governance (ESG), Tax Aggressiveness

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kepemilikan Institusional, Kepemilikan Manajerial, Kepemilikan Publik dan Environmental Social Governance (ESG), Agresivitas Pajak
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Anisa Melyana
Date Deposited:	07 Jan 2025 07:52
Last Modified:	07 Jan 2025 07:52
URI:	http://repository.unsri.ac.id/id/eprint/162793

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