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All Journal Owner : Riset dan Jurnal Akuntansi Golden Ratio of Mapping Idea and Literature Format
Juliyanti Sidik Tjan
Universitas Muslim Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences

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Kinerja Environmental, Social, dan Governance (ESG) dan Penghindaran Pajak: Peran Moderasi Kualitas Institusi di ASEAN Rosmaryam Rosmaryam; Mursalim Mursalim; Juliyanti Sidik Tjan
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3320

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) performance on corporate tax avoidance and to analyze the moderating role of institutional quality in the context of non-financial firms across Southeast Asia (ASEAN), specifically Indonesia, the Philippines, Thailand, and Vietnam during the period 2017–2023. This research employs a quantitative explanatory approach using an unbalanced panel dataset comprising 1,344 firm-year observations. Tax avoidance is proxied by the Effective Tax Rate (ETR) as the primary measure and Book–Tax Difference (BTD) as a robustness check. ESG scores are obtained from the Bloomberg database, while institutional quality is measured using Regulatory Quality and Control of Corruption indicators from the World Governance Indicators. The analysis is conducted using panel data regression with a Random Effect Model (REM) and moderation interaction testing, processed through STATA. The results indicate that ESG performance has a negative and statistically significant effect on tax avoidance, suggesting that firms with stronger sustainability commitments tend to exhibit higher fiscal compliance. Furthermore, institutional quality strengthens this negative relationship, implying that ESG is more effective in constraining tax avoidance practices in countries with stronger institutional environments. Robustness tests using BTD and additional country-level analyses confirm the consistency of the findings, although the magnitude of the effect varies across countries. This study is limited by its reliance on quantitative proxies that may not fully capture the substantive implementation of ESG practices. Theoretically, the findings reinforce the integration of Agency Theory, Legitimacy Theory, and Institutional Theory in explaining corporate tax behavior. Practically, the results highlight the importance of strengthening institutional quality and promoting credible ESG implementation to enhance corporate tax compliance in ASEAN. Future research may explore the individual dimensions of ESG and address potential endogeneity using advanced econometric techniques
Occupational Safety and Health (K3), Work Environment and Competence on Employee Performance Jumadil Hasman Nugraha; Masdar Mas’ud; Juliyanti Sidik Tjan
Golden Ratio of Mapping Idea and Literature Format Vol. 5 No. 2 (2025): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v5i2.1886

Abstract

Research objectives (1) To determine the effect of occupational safety and health on employee performance; (2) To determine the effect of Work Environment on Employee Performance. (3) To determine the effect of Competence on Employee Performance. The type of research used in this study is quantitative research using primary data. The sample in this study was 60 respondents. The sampling technique used in this study was a survey method. Meanwhile, the analysis methods used in this study are data validity test, data reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, partial influence test (t-test), simultaneous influence test (F test) and simultaneous determination test R2 with the help of SPSS Version 25. The results of the study indicate that (1) Occupational Safety and Health has a positive and significant influence on Employee Performance at PT PLN (Persero) UP3 Kendari (2) Work Environment has a positive and significant influence on Employee Performance at PT PLN (Persero) UP3 Kendari. (3) Competence has a positive and significant influence on Employee Performance at PT PLN (Persero) UP3 Kendari
Co-Authors Jumadil Hasman Nugraha Masdar Mas’ud Mursalim Mursalim Rosmaryam Rosmaryam