PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DAN COMPANY SIZE TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Listing Di Bei Tahun 2019-2023)

HASBI, NABILAH ANISAH PUTRI (2025) PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DAN COMPANY SIZE TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Listing Di Bei Tahun 2019-2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Taxes act as the main source of state revenue and are used to fund various government programs aimed at improving public welfare. However, companies as taxpayers often view taxes as a burden that can reduce profits, thereby encouraging tax avoidance practices. This study aims to analyze the effect of Corporate Social Responsibility (CSR), Environmental, Social, and Governance (ESG), and Company Size on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This study uses secondary data in the form of annual reports and sustainability reports, with a purposive sampling method resulting in 52 companies and 260 observations. Data analysis was conducted using multiple linear regression with SPSS 25 software. The results indicate that ESG and Company Size have a significant influence on Tax Avoidance, while CSR does not show a significant effect. Keywords: Corporate Social Responsibility (CSR), Environmental, Social, Governance (ESG), Company Size, Tax Avoidance. Pajak berperan sebagai sumber utama penerimaan negara yang dimanfaatkan untuk mendanai berbagai program pemerintah dalam rangka meningkatkan kesejahteraan masyarakat. Meskipun demikian, perusahaan sebagai pihak wajib pajak kerap memandang pajak sebagai beban yang dapat menekan keuntungan, sehingga mendorong terjadinya praktik penghindaran pajak. Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR), Environmental, Social, and Governance (ESG), dan Company Size terhadap Tax Avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019– 2023. Penelitian ini menggunakan data sekunder berupa laporan tahunan dan laporan keberlanjutan, dengan metode purposive sampling yang menghasilkan 52 perusahaan dan 260 observasi. Analisis data dilakukan dengan regresi linier berganda menggunakan software SPSS 25. Hasil penelitian menunjukkan bahwa ESG dan Company Size berpengaruh terhadap Tax Avoidance sedangkan CSR tidak berpengaruh. Kata Kunci : Corporate Social Responsibility (CSR), Environmental, Social, Governance (ESG), Company Size, Tax Avoidance.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 262
NIM/NIDN Creators: 43221010078
Uncontrolled Keywords: Corporate Social Responsibility (CSR), Environmental, Social, Governance (ESG), Company Size, Tax Avoidance.
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.92 Influence of Social Environment/Pengaruh Lingkungan Sosial
300 Social Science/Ilmu-ilmu Sosial > 320 Political dan Government Science/Ilmu Politik dan Ilmu Pemerintahan > 322 Relation of The State of Organized Groups/Hubungan Negara dengan Kelompok Sosial yang Terorganisir > 322.3 Business and Industry/Bisnis dan Industri
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 21 Oct 2025 07:13
Last Modified: 21 Oct 2025 07:13
URI: http://repository.mercubuana.ac.id/id/eprint/99586

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