PENGARUH ENVIRONMENTAL DISCLOSURE, SOCIAL DISCLOSURE, GOVERNANCE DISCLOSURE, DAN FINANCIAL DISTRESS TERHADAP PENGHINDARAN PAJAK

Irmala Yulia Widyatantri, NIM.: 20108040059 (2026) PENGARUH ENVIRONMENTAL DISCLOSURE, SOCIAL DISCLOSURE, GOVERNANCE DISCLOSURE, DAN FINANCIAL DISTRESS TERHADAP PENGHINDARAN PAJAK. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

	Text (PENGARUH ENVIRONMENTAL DISCLOSURE, SOCIAL DISCLOSURE, GOVERNANCE DISCLOSURE, DAN FINANCIAL DISTRESS TERHADAP PENGHINDARAN PAJAK) 20108040059_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf - Published Version Download (8MB)
	Text (PENGARUH ENVIRONMENTAL DISCLOSURE, SOCIAL DISCLOSURE, GOVERNANCE DISCLOSURE, DAN FINANCIAL DISTRESS TERHADAP PENGHINDARAN PAJAK) 20108040059_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf - Published Version Restricted to Registered users only Download (13MB) | Request a copy

Abstract

This study aims to analyze the effect of Environmental Disclosure, Social Disclosure, Governance Disclosure (ESG), and Financial Distress on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2024 period. Additionally, this study incorporates firm size, leverage (Debt-to-Equity Ratio), and profitability (Return on Assets) as control variables. This study employs a quantitative approach with an explanatory research design. Secondary data were collected from annual reports and sustainability reports, yielding a total of 105 observations. The analytical method utilized is panel data regression using the Common Effect Model (CEM). The partial results indicate that governance disclosure has a negative and significant effect on tax avoidance (Effective Tax Rate). Conversely, environmental disclosure, social disclosure, financial distress, firm size, leverage, and profitability do not have a significant effect on tax avoidance. The low coefficient of determination suggests that tax avoidance in this study is predominantly influenced by other factors beyond the empirical model.

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