Dampak ESG (Environmental, Social, and Governance), Capital Intensity dan Ukuran Perusahaan Terhadap Penghindaran Pajak

Lestari, Anis (2025) Dampak ESG (Environmental, Social, and Governance), Capital Intensity dan Ukuran Perusahaan Terhadap Penghindaran Pajak. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

This study aims to examine the effect of ESG (Environmental, Social, and Governance), Capital Intensity and Company Size on Tax Avoidance. This study uses secondary quantitative data in the form of annual financial reports and sustainability reports listed on the Indonesia Stock Exchange (IDX) in 2021-2023 in energy sector companies. The data analysis method uses Multiple Linear Regression with Stata software test tool version 16. Sample selection is done by purposive sampling. The results of this study are that Capital Intensity has a negative effect on tax avoidance, but ESG (Environmental, Social, and Governance) and Company Size do not affect tax avoidance

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