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Siti Nurhayati

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Open access Sep 2026

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

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...

Siti Nurhayati, Hamida Hunein · 0 citations

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