relation: https://eprints.untirta.ac.id/51294/ title: PENGARUH TAX AVOIDANCE DAN KINERJA LINGKUNGAN TERHADAP SUSTAINABILITY REPORT DISCLOSURE (Studi Empiris pada Perusahaan Sektor Energy dan Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2021- 2023) creator: LESTARI, CLARISA BUNGA subject: HF5601 Accounting description: This study aims to determine the effect of tax avoidance and environmental performance on sustainability report disclosure. This study uses stakeholder theory to explain the problem. The population in this study was conducted on energy and raw material sector companies listed on the IDX in 2021-2023. The sampling technique used in this study was the purposive sampling method with a sample size of 60 companies. The data analysis technique for this study used ordinary least squares regression collected in a cross-sectional time-series with standard error clustered by irm and Year, with STATA v14.2 software. The results of the study indicate that tax avoidance has a negative effect on sustainability report disclosure, and environmental performance has a positive effect on sustainability report disclosure in energy and raw material sector companies listed on the IDX in 2021-2023. date: 2025 type: Thesis type: NonPeerReviewed format: text language: en identifier: https://eprints.untirta.ac.id/51294/1/Clarisa%20Bunga%20Lestari_5552210111_Fulltext.pdf format: text language: en identifier: https://eprints.untirta.ac.id/51294/2/Clarisa%20Bunga%20Lestari_5552210111_01.pdf format: text language: en identifier: https://eprints.untirta.ac.id/51294/3/Clarisa%20Bunga%20Lestari_5552210111_02.pdf format: text language: en identifier: https://eprints.untirta.ac.id/51294/4/Clarisa%20Bunga%20Lestari_5552210111_03.pdf format: text language: en identifier: https://eprints.untirta.ac.id/51294/5/Clarisa%20Bunga%20Lestari_5552210111_04.pdf format: text language: en identifier: https://eprints.untirta.ac.id/51294/6/Clarisa%20Bunga%20Lestari_5552210111_05.pdf format: text language: en identifier: https://eprints.untirta.ac.id/51294/7/Clarisa%20Bunga%20Lestari_5552210111_Ref.pdf format: text language: en identifier: https://eprints.untirta.ac.id/51294/8/Clarisa%20Bunga%20Lestari_5552210111_Lamp.pdf identifier: LESTARI, CLARISA BUNGA (2025) PENGARUH TAX AVOIDANCE DAN KINERJA LINGKUNGAN TERHADAP SUSTAINABILITY REPORT DISCLOSURE (Studi Empiris pada Perusahaan Sektor Energy dan Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2021- 2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.