PENGARUH ESG DISCLOSURE, CAPITAL INTENSITY, DAN BUSINESS STRATEGY TERHADAP TAX AVOIDANCE

Rahmadhaniyati Nur Khaliza, . (2026) PENGARUH ESG DISCLOSURE, CAPITAL INTENSITY, DAN BUSINESS STRATEGY TERHADAP TAX AVOIDANCE. Disertasi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This quantitative study aims to analyze the influence of Environmental, Social, and Governance (ESG) disclosure, capital intensity, and business strategy on tax avoidance. The data used are secondary data obtained from annual reports and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2023–2025 period. The sampling technique used was purposive sampling. This study employed an unbalanced panel dataset consisting of 99 observations. Panel data regression analysis was conducted using STATA 17 with a significance level of 5%. The results indicate that ESG disclosure has a positive effect on tax avoidance, while capital intensity has no effect, and business strategy has a negative effect on tax avoidance. These findings suggest that companies with higher levels of ESG disclosure tend to engage in higher levels of tax avoidance. Meanwhile, capital intensity is not a significant determinant of tax avoidance, whereas a more prospector-oriented business strategy is associated with lower levels of tax avoidance among the sampled manufacturing companies.

Item Type: Thesis (Disertasi)
Additional Information: [No. Panggil: 2210112145] [Pembimbing: Ayunita Ajengtiyas Saputri Mashuri] [Penguji 1: Yongky Rangga Yuda Nugraha] [Ketua Penguji: Masripah]
Uncontrolled Keywords: ESG Disclosure, Capital Intensity, Business Strategy, Tax Avoidance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: RAHMADHANIYATI NUR KHALIZA
Date Deposited: 03 Sep 2026 10:45
Last Modified: 03 Sep 2026 10:45
URI: http://repository.upnvj.ac.id/id/eprint/40367

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