DETAIL KOLEKSI

Pengaruh pengungkapan corporate governance, environmental social governance, environmental uncertainty dan corporate reputation terhadap tax avoidance


Oleh : Hikmahtul Nurlaely

Info Katalog

Nomor Panggil : 023002114020

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2023

Pembimbing 1 : Rosiyana Dewi

Subyek : Tax evasion;Tax havens

Kata Kunci : corporate governance, environmental social governance, environmental uncertainty, corporate reputati

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2023_TA_SAK_023002114020_Halaman-Judul.pdf
2. 2023_TA_SAK_023002114020_Lembar-Pengesahan.pdf
3. 2023_TA_SAK_023002114020_Bab-1-Pendahuluan.pdf 18
4. 2023_TA_SAK_023002114020_Bab-2-tinjauan-Pustaka.pdf 23
5. 2023_TA_SAK_023002114020_Bab-3-Metode-Penelitian.pdf
6. 2023_TA_SAK_023002114020_Bab-4-Hasil-Penelitian-dan-Pembahasan.pdf
7. 2023_TA_SAK_023002114020_Bab-5-Simpulan.pdf
8. 2023_TA_SAK_023002114020_Daftar-Pustaka.pdf 4
9. 2023_TA_SAK_023002114020_Lampiran.pdf

P Penelitian ini bertujuan untuk menguji dan menganalisis pengaruhpengungkapan Corporate Governance, Environmental Social Governance,Environmental Uncertainty dan Corporate Reputation terhadap Tax Avoidance.Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder diperolehdari laporan tahunan perusahaan sektor Consumer Non-Cyclicals yang listing di BursaEfek Indonesia pada tahun 2019-2022. Metode Purposive Sampling yang dilakukandalam penelitian ini memperoleh 59 sampel perusahaan dan penelitian berlangsungselama empat tahun menghasilkan 236 sampel. Penelitian ini menggunakan analisisregresi linier berganda. Hasil penelitian ini menunjukkan bahwa PengungkapanCorporate Governance berpengaruh negatif terhadap Tax Avoidance, EnvironmentalSocial Governance berpengaruh negatif terhadap Tax Avoidance, CorporateReputation berpengaruh negatif terhadap Tax Avoidance dan EnvironmentalUncertainty tidak berpengaruh terhadap Tax Avoidance.

T This study aims to examine and analyze the influence of Corporate Governancedisclosure, Environmental Social Governance, Environmental Uncertainty, andCorporate Reputation on Tax Avoidance. The research employed a quantitativeapproach with secondary data obtained from the annual reports of companies in theConsumer Non-Cyclicals sector listed on the Indonesia Stock Exchange from 2019 to2022. The Purposive Sampling method employed in this research yielded 59 companysamples, and the study spanned four years, resulting in 236 samples. This study utilizedmultiple linear regression analysis. The results of this research indicated thatCorporate Governance disclosure has a negative influence on Tax Avoidance,Environmental Social Governance has a negative influence on tax avoidance,Corporate Reputation has a negative influence on Tax Avoidance, and EnvironmentalUncertainty has no influence on Tax Avoidance.

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