PENGARUH ESG, CAPITAL INTENSITY DAN MANAGERIAL ABILITY TERHADAP TAX AVOIDANCE

Lidya Margaretta, . (2025) PENGARUH ESG, CAPITAL INTENSITY DAN MANAGERIAL ABILITY TERHADAP TAX AVOIDANCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to identify and analyze the effects of Environmental, Social, and Governance (ESG), capital intensity, and managerial ability on tax avoidance in energy sector companies, with profitability and leverage as control variables. Tax avoidance in this research is measured using the proxy of Book Tax Difference (BTD). The study adopts a quantitative approach, focusing on energy sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The research sample was selected using a purposive sampling technique, resulting in 149 samples from 57 energy companies. Hypothesis testing was conducted using STATA version 17 software. The analysis results indicate that ESG and managerial ability do not significantly affect tax avoidance, while capital intensity has a significant positive effect on tax avoidance.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2110112053] [Pembimbing: Dianwicaksih Arieftiara] [Penguji 1: Ferry Irawan] [Penguji 2: Ekawati Jati Wibawaningsih]
Uncontrolled Keywords: Capital Intensity; ESG; Managerial Ability; and Tax Avoidance
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: LIDYA MARGARETTA
Date Deposited: 13 Feb 2025 02:52
Last Modified: 13 Feb 2025 02:52
URI: http://repository.upnvj.ac.id/id/eprint/34705

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