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Does Esg Performance Influence Corporate Tax Avoidance? an Empirical Analysis

Year: 2025

Type: article

Abstract: This study aims to analyze the relationship between environmental, social, and governance (ESG) and tax avoidance in non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This study employed a quantitative approach with secondary data, using a sample of 25 companies obtained through purposive sampling and simple regression tests. The results indicate that an increase in a company's ESG value is associated with a decrease in tax avoidance practices. These findings are expected to help investors make informed decisions and encourage companies to integrate ESG into their business activities to minimize the risk of tax avoidance.

Source: International Journal of Accounting Management Economics and Social Sciences (IJAMESC)

DOI: 10.61990/ijamesc.v3i4.566

Authors: Melvin Angelina, Verani Carolina

Institution: Maranatha Christian University

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4414030501

FWCI:

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