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

TAX AVOIDANCE

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