Environmental Influence Social Governance , Leverage , and Managerial Ability Towards Tax Avoidance

Authors

  • Fifi Arianti Universitas Surabaya
  • Aisyaturrahmi Aisyaturrahmi Universitas Surabaya

DOI:

https://doi.org/10.55606/ijemr.v4i1.483

Keywords:

Environmental Social Governance , Leverage , Managerial Ability , Tax Avoidance

Abstract

This study aimed to determine the Role of Village Government in developing UMKM and factors influencing the development of UMKM in Torosiaje Village, Popayato Subdistrict, Pohuwato Regency. The study used a descriptive method with qualitative research in which its data collection techniques used were observation, interviews, and documentation. Meanwhile, the data analysis was carried out through data reduction, data display, and conclusion drawing. The study findings indicated that the role Of government was crucial in the development of UMKM, where it ensured acces to capital, expanded market access, regulation,and digitalization. In addition UMKM also had several factors influencing their development, including internal, external.

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Published

2025-04-30

How to Cite

Fifi Arianti, & Aisyaturrahmi Aisyaturrahmi. (2025). Environmental Influence Social Governance , Leverage , and Managerial Ability Towards Tax Avoidance . International Journal of Economics and Management Research, 4(1), 694–708. https://doi.org/10.55606/ijemr.v4i1.483

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