PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG), LEVERAGE DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023)

HANDAYANI, FATIRAH GITA and Fuadah, Luk Luk (2025) PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG), LEVERAGE DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023). Undergraduate thesis, Sriwijaya University.

Preview	Image RAMA_62201_01031282126125_cover.jpg - Cover Image Available under License Creative Commons Public Domain Dedication. Download (346kB) | Preview
	Text RAMA_62201_01031282126125.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (5MB) | Request a copy
	Text RAMA_62201_01031282126125_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (5MB) | Request a copy
	Text RAMA_62201_01031282126125_0011057401_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (3MB)
	Text RAMA_62201_01031282126125_0011057401_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (307kB) | Request a copy
	Text RAMA_62201_01031282126125_0011057401_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (224kB) | Request a copy
	Text RAMA_62201_01031282126125_0011057401_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (376kB) | Request a copy
	Text RAMA_62201_01031282126125_0011057401_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (140kB) | Request a copy
	Text RAMA_62201_01031282126125_0011057401_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (131kB) | Request a copy
	Text RAMA_62201_01031282126125_0011057401_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy

Abstract

This research aims to analyze the influence of environmental, social and governance (ESG), leverage and capital intensity on tax avoidance. The type of data in this research is secondary data in the form of annual reports and company sustainability reports. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023 with sample selection using purposive sampling techniques. The sample in this study was 12 manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 to 2023. The analysis in this study used multiple linear regression analysis with the SPSS 27 software application. The results of the study stated that environmental, social and governance (ESG) has significant positive effect on tax avoidance, leverage has no effect on tax avoidance, and capital intensity has significant positive effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax Avoidance
Subjects:	H Social Sciences > HF Commerce > HF5549-5549.5 Personnel management. Employment management H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 60201-Development Economics (S1)
Depositing User:	FATIRAH GITA HANDAYANI
Date Deposited:	17 Jan 2025 02:26
Last Modified:	17 Jan 2025 02:26
URI:	http://repository.unsri.ac.id/id/eprint/164819

Actions (login required)

View Item