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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
I Made Pradana Adiputra
Pascasarjana Universitas Pendidikan Ganesha, Singaraja, Indonesia.
Economics, Econometrics & Finance

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The Role of ESG Disclosure as a Moderator of the Influence of Transfer Pricing and Managerial Ownership on Tax Aggressiveness in Energy Sector Companies Listed on the IDX (2022–2024) Ni Putu Indah Budi Lestari Putra; Desak Nyoman Sri Werastuti; I Made Pradana Adiputra
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.7068

Abstract

This study aims to examine the effect of transfer pricing and managerial ownership on tax aggressiveness, as well as to investigate the moderating role of Environmental, Social, and Governance disclosure. The study employs a quantitative approach using multiple linear regression analysis and Moderated Regression Analysis (MRA). The data were collected from the annual reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) over a three-year period. Using a purposive sampling technique, the final sample consisted of 72 firm-year observations from 89 companies. The results indicate that transfer pricing has a positive and significant effect on tax aggressiveness, whereas managerial ownership has no significant effect. Furthermore, ESG disclosure is not found to moderate the relationship between either transfer pricing or managerial ownership and tax aggressiveness. These findings suggest that transfer pricing is one of the determinants of tax aggressiveness in energy sector companies, while ESG disclosure tends to be symbolic in nature and has not yet functioned effectively as a moderating mechanism.
The Influence of Good Corporate Governance and Corporate Social Responsibility on Tax Avoidance with Political Connections as a Moderating Variable Ade Surya Indrawan; Desak Nyoman Sri Werastuti; I Made Pradana Adiputra
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5941

Abstract

This study aims to examine the relationship between GCG and CSR on tax avoidance, with political connections as a moderating variable. The study employs a quantitative approach using Moderated Regression Analysis. The data were obtained from annual reports of companies selected through purposive sampling, resulting in a total of 96 observations from 16 companies over a six-year period. The findings indicate that GCG has a negative and significant effect on tax avoidance suggesting that the better the corporate governance practices the lower the likelihood of companies engaging in tax avoidance. Conversely, CSR is not proven to affect tax avoidance indicating that corporate social activities have not yet played a role in enhancing tax compliance. In addition, political connections are not able to moderate the relationship between GCG or CSR and tax avoidance, implying that closeness to political actors does not influence the effectiveness of governance practices or CSR initiatives in reducing opportunistic tax-related behaviors.
Co-Authors Ade Surya Indrawan Desak Nyoman Sri Werastuti Ni Putu Indah Budi Lestari Putra