The Impact of ESG Performance and Financial Constraint on Tax Avoidance: Evidence from ASEAN 5
Purposes: This study examines the relationship between ESG performance, financial constraints, and corporate tax avoidance. It investigates whether ESG performance reduces tax avoidance by promoting socially responsible practices and whether financial constraints lead to increased tax avoidance as a...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Negeri Semarang
2025-04-01
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| Series: | Jurnal Dinamika Akuntansi |
| Subjects: | |
| Online Access: | https://journal.unnes.ac.id/journals/jda/article/view/19610 |
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