Pengaruh Capital Intensity, Manajemen Laba, Environmental Social and Governance Terhadap Tax Avoidance
DOI:
https://doi.org/10.61231/yvxq9939Keywords:
Capital Intensity; Earnings Management; Environmental Social And Governance; Tax AvoidanceAbstract
This study aims to determine the effect of capital intensity, earnings management, environmental social and governance on tax avoidane. This study was conducted in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX). The research method used was quantitative. The type of data used was secondary data in the from annual financial reports published on the Indonesia Stock Exchange for the periode 2018-2024. The sample was collected using a purposive sampling method. The number of data was 203, and the data was processed using the statistical program Eviews 12 to test the hypothesis using panel data regression analysis. The results showed that the variables of capital intensity, earnings management, environmental social and governance simultaneously influenced tax avoidance. Partially, the variables that have an influence are capital intensity and earnings management, while the variables of environmental social and governance have no effect on tax avoidance.
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