<mets:mets OBJID="eprint_47572" LABEL="Eprints Item" xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:mets="http://www.loc.gov/METS/" xmlns:xlink="http://www.w3.org/1999/xlink"><mets:metsHdr CREATEDATE="2026-10-08T23:09:00Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_47572_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Environmental, Social, and Governance (ESG) Performance dan Tax Avoidance: Financial Constraints sebagai Pemoderasi (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia tahun 2019-2023).</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Rezkia Nadiva</mods:namePart><mods:namePart type="family">Putri</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh ESG performance terhadap Tax Avoidance, dengan financial constraints sebagai variabel moderasi, pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Sebanyak 37 perusahaan terpilih sebagai sampel dengan menggunakan metode purposive sampling. Penelitian ini menggunakan pendekatan kuantitatif. Tax avoidance, sebagai variabel dependen diukur dengan Book Tax Differences. ESG Performance diukur dengan dengan skor ESG yang dikeluarkan oleh Refinitv Eikon. Financial constraints diukur dengan Whited and Wu index. Untuk menguji hipotesis, penelitian ini menggunakan analisis regresi moderasi dengan menggunakan software Eviews 12. Penelitian ini menunjukkan bahwa ESG performance berpengaruh negatif terhadap tax avoidance dan financial constraints tidak dapat memoderasi hubungan antara ESG performance dan Tax Avoidance.</mods:abstract><mods:classification authority="lcc">HF5601 Accounting</mods:classification><mods:classification authority="lcc">HG Finance</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2025</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri Padang;Akuntansi S1 UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_47572"><mets:rightsMD ID="rights_eprint_47572_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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