Image of Pengaruh Environmental, Social, And Governance (Esg) Dan Komisaris Independen Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023)
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Pengaruh Environmental, Social, And Governance (Esg) Dan Komisaris Independen Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023)

ABSTRACT
This study aims to empirically examine the effect of ESG and Independent
Commissioners on Tax Avoidance (An Empirical Study of State-Owned
Enterprises listed on the Indonesia Stock Exchange in 2021-2023). The research
population includes all state-owned enterprises listed on the Indonesia Stock
Exchange in 2021-2023, totaling 34 companies. The sample in this study consisted
of 19 companies studied over 3 years, resulting in a total sample size of 57. The
sampling method used in this study was purposive sampling, while the data
processing method used in this study was multiple linear regression analysis using
SPSS software version 25.
The results of this study indicate that ESG variables do not affect tax
avoidance, while independent commissioner variables do affect tax avoidance.
Keywords: ESG, Independent Commissioners, Tax Avoidance

Ketersediaan
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Perpustakaan Universitas Riau 2102136246
2102136246
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102136246
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102136246
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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