Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Economics, Business, Management, & Accounting Journal
Shelvi Wijaya
Faculty of Economics, Universitas Sriwijaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Environmental, Social, and Governance, Profitabilitas, dan Company Size Terhadap Penghindaran Pajak Shelvi Wijaya; Ermadiani; Nilam Kesuma; Rina Tjandrakirana DP; Umi Kalsum Jiwa Asmara
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 6 No. 2 (2026): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v6i2.128

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG), profitability, and company size on tax avoidance. The population of this study consists of state-owned enterprises listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using a purposive sampling method. Based on the predetermined criteria, a total of 69 observations were obtained. The data were analyzed using multiple linear regression with SPSS version 31. The results show that Environmental, Social, and Governance (ESG) has no effect on tax avoidance, while profitability and company size have a significant negative effect on tax avoidance. ESG implementation is not yet in accordance with the company's tax policy so it has not been able to suppress tax avoidance practices.
Co-Authors Ermadiani Nilam Kesuma Rina Tjandrakirana DP Umi Kalsum Jiwa Asmara