PENGARUH DIGITAL TRANSFORMATION, PENGENDALIAN INTERNAL, DAN MANAJEMEN LABA TERHADAP TAX AVOIDANCE (STUDI EMPIRIS SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2021-2023)

AMANDA, JESSICA and Maryati, Sri (2025) PENGARUH DIGITAL TRANSFORMATION, PENGENDALIAN INTERNAL, DAN MANAJEMEN LABA TERHADAP TAX AVOIDANCE (STUDI EMPIRIS SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2021-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of digital transformation, internal control and earnings management on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The research sample was 88 with a purposive sampling method using secondary data from the IDX. Data analysis was carried out using multiple linear regression using SPSS version 27. The results of the study indicate that digital transformation and internal control do not affect tax avoidance because the transition phase focuses on changes in internal systems and processes to improve operational efficiency, not on tax management, earnings management affects tax avoidance because income minimization accelerates cost recognition, and simultaneously affects because these three factors have an impact on the company's tax policies and tax avoidance practices.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Digital Transformation, Pengendalian Internal, Manajemen Laba, Tax Avoidance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Jessica Amanda
Date Deposited:	04 Mar 2025 01:46
Last Modified:	04 Mar 2025 01:46
URI:	http://repository.unsri.ac.id/id/eprint/167877

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