Pengaruh Environmental Social and Governance, Manajemen Laba, dan Good Corporate Governance terhadap Penghindaran Pajak

Nila Aulia Rahmawati; Rosita Wulandari

doi:10.61132/menawan.v4i5.2583

Authors

Nila Aulia Rahmawati Universitas Pamulang
Rosita Wulandari Universitas Pamulang

DOI:

https://doi.org/10.61132/menawan.v4i5.2583

Keywords:

Earnings management, Environmental Social dan Governance, Good Corporate Governance, Panel Data Regression, Tax Avoidance

Abstract

Tax avoidance is frequently a subject of research because corporate tax burdens can be minimized through specific tax strategies that potentially reduce state revenue. An increase in corporate assets often accompanies rising profits, thereby attracting greater scrutiny from tax authorities. Conversely, a decline in revenue and profit can lead to a reduction in tax liabilities. To preserve cash flow and financial performance, companies may leverage tax regulations as part of their tax burden management strategy. This research aims to analyze the impact of Environmental, Social, and Governance (ESG) factors, earnings management, and good corporate governance on tax avoidance among publicly listed companies with ESG scores available in the Bloomberg database for the 2020–2024 period. Purposive sampling was used to choose 55 observations from the 11 companies that make up the research sample. Using EViews 12 software, panel data regression was used to analyse the data. The results indicate that: (1) ESG, earnings management, and good corporate governance collectively influence tax avoidance; (2) ESG does not individually influence tax avoidance; (3) earnings management does not individually influence tax avoidance; and (4) good corporate governance individually influences tax avoidance. These findings demonstrate that while ESG, earnings management, and good corporate governance collectively affect tax avoidance, the individual variables do not exert a significant influence on it.

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