Pengaruh Strategi Bisnis Terhadap Tax Avoidance Dengan Environmental Performance Sebagai Variabel Intervening

Islamiati, Irma (2025) Pengaruh Strategi Bisnis Terhadap Tax Avoidance Dengan Environmental Performance Sebagai Variabel Intervening. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

The purpose of this study to determine the effect of business strategy on tax avoidance with environmental performance as an intervening variable. The research sample in this study is the Consumer Non-Cyclicals, Basic Material, and Energy sector companies listed on the Indonesia Stock Exchange in 2021-2023 and have a PROPER rating for Environmental Performance assessment. The research sample was taken using purposive sampling method. Obtained 49 samples. This study used panel data regression analysis. The software used in this study is Eviews 12. In this study, Business Strategy as an independent variable is measured using for indicators, namely the ratio of Employee to Sales, Market to Book Ratio, Advertising Expenses to Total Sales, and Fixed Asset Intensity. Environmental Performance as an intervening variable is measured using PROPER, Tax Avoidance as a dependent variable is measured using Discretionary Deferred Book Tax Difference (DDBTD). This study also used control variables, namely Company Size measured using Ln (total assets), Leverage measured using Total Debt/Total Assets, and Return On Asset measured by Profit Before Tax/Total Assets. Based on the result of data analysis, it can be concluded that: (1) business stratgey has a positive effect on tax avoidance, (2) business stratgey has a positive effect on environmental performance, (3) environmental performance has a positive effect on tax avoidance, (4) environmental performance cannot mediate the effect of business strategy on tax avoidance. For further research, it is recommended to add other independent variables that may affect the level of tax avoidance and to expand the sector and period of research so that the result are more comprehensive.

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