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Firna Fauziah Ariswan

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Review Open access Sep 2026

Pengaruh Environmental Social Governance (ESG), Capital Intensity, dan Kepemilikan Manajerial terhadap Penghindaran Pajak

This research aims to analyze the effect of Environmental, Social, and Governance (ESG), Capital Intensity, and Managerial Ownership on Tax Avoidance. This study employs a quantitative method using secondary data in the form of financial statements and sustainability reports of companies in the consumer non-cyclicals s...

Firna Fauziah Ariswan, Hamida Hunein · 0 citations

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