This study aims to analyze the influence of Environmental, Social, and Governance (ESG) factors, capital intensity, and inventory intensity on tax avoidance. It employs a quantitative method using secondary data specifically financial statements and sustainability reports from Non-Cyclical Consumer Sector companies lis...
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...
Tax avoidance remains an important issue because tax revenue is a major source of government financing, while companies seek to manage their tax burden efficiently. This study examines the effect of Environmental, Social, and Governance (ESG) disclosure and capital intensity on tax avoidance in consumer non-cyclicals c...
