PENGARUH ESG, THIN CAPITALIZATION, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE

Authors

  • Afifah Pinangsih Isnandi Universitas Pamulang Author

Keywords:

ESG

Abstract

 

 

ABSTRACT

This study aims to see the effect of ESG, Thin Capitalization, and Sales Growth on Tax Avoidance. This study focuses on food & beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The type of research used is Quantitative research. The population of this study was 62 companies, which were then re-selected using the purposive sampling method to produce 8 companies with a sample size of 40. The data used is secondary data in the form of financial reports from each company that has been used as a research sample. The variables used in this study are ESG (X1), thin capitalization (X2), and sales growth (X3), and tax avoidance (Y). The data analysis technique used is descriptive statistics and panel data regression analysis using eviews-12 software. The results of this study based on simultaneous tests state that ESG, Thin Capitalization, and Sales Growth have a simultaneous effect on Tax Avoidance. Based on partial tests, it states that ESG has an effect on Tax Avoidance. However, Thin Capitalization and Sales Growth have no effect on Tax Avoidance.

 

 

 

 

 

 

 

Keywords :

ESG; Thin Capitalization; Sales Growth; Tax Avoidance

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Published

2024-08-15

How to Cite

PENGARUH ESG, THIN CAPITALIZATION, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE. (2024). JEKOS (Jurnal Ekonomi Dan Sosial), 1(1), 35-42. https://ojs.kayyismuliajaya.org/index.php/jekos/article/view/16