FAKTOR-FAKTOR YANG MEMENGARUHI RESIKO PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)

JULIANA, TARISA and Kalsum, Umi (2025) FAKTOR-FAKTOR YANG MEMENGARUHI RESIKO PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyse the impact of Tax Avoidance, Environmental, Social, and Governance (ESG), Company Size, and Cost of Debt on Tax Risk in Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 Period. The research sample was 70 with purposive sampling method using secondary data from IDX. The results showed that tax avoidance, company size and cost of debt have an influence on tax risk because management as an agent has an interest in maximising profits by implementing policies that aim to minimise expenses and indirectly cause tax risk while Environmental, Social, and Governance (ESG) has no effect on tax risk because the application of ESG principles tends to focus on compliance with regulations and social norms so that the influence of ESG on tax decisions becomes insignificant.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax Avoidance, Environmental, Social, and Governance (ESG), Ukuran Perusahaan, Cost of Debt, Resiko Pajak
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Tarisa Juliana
Date Deposited:	22 Apr 2025 01:48
Last Modified:	22 Apr 2025 01:48
URI:	http://repository.unsri.ac.id/id/eprint/170456

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