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Rizka Amanda

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Open access Sep 2026

Pengaruh Penerapan Enviromental Social Governance (ESG) dan Capital Intensity terhadap Tax Avoidance

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...

Rizka Amanda, Hamida Hunein · 0 citations

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