Nabila, Nabila (2026) Pengungkapan Corporate Social Responsibility dan Overconfidence Chief Executive Officer: Apakah Berpengaruh Terhadap Tax Avoidance? Evidence In Indonesia. Undergraduate thesis, UPN Veteran Jawa Timur.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Cover)
22013010149.-cover.pdf Download (996kB) |
|
Text (Bab 1)
22013010149.-bab1.pdf Download (235kB) |
|
Text (Bab 2)
22013010149.-bab2.pdf Restricted to Repository staff only until 9 July 2028. Download (321kB) |
|
Text (Bab 3)
22013010149.-bab3.pdf Restricted to Repository staff only until 9 July 2028. Download (382kB) |
|
Text (Bab 4)
22013010149.-bab4.pdf Restricted to Repository staff only until 9 July 2028. Download (288kB) |
|
Text (Bab 5)
22013010149.-bab5.pdf Download (202kB) |
|
Text (Daftar Pustaka)
22013010149.-daftarpustaka.pdf Download (186kB) |
|
Text (Lampiran)
22013010149.-lampiran.pdf Restricted to Repository staff only Download (205kB) |
Abstract
This study examines the effect of Corporate social responsibility (CSR) disclosure and CEO overconfidence on tax avoidance among non-financial firms listed on the Indonesia Stock Exchange during 2020–2024. Tax avoidance is proxied by GAAP_ETR, CSR disclosure is measured using a GRI-based index, and CEO overconfidence is measured using a capital expenditure-based dummy variable. Using purposive sampling, 1,409 observations were analyzed through multiple linear regression (OLS) with robust standard errors and industry and year fixed effects. The results show that CSR disclosure has a significant effect on tax avoidance, in which higher CSR disclosure is associated with higher tax avoidance, consistent with legitimacy theory. In contrast, CEO overconfidence has no significant effect on tax avoidance.
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | NABILA NABILA NABILA | ||||||||
| Date Deposited: | 10 Jul 2026 02:00 | ||||||||
| Last Modified: | 10 Jul 2026 02:00 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54935 |
Actions (login required)
 |
View Item |