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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Memed Sueb
Universitas Padjadjaran, Bandung, Indonesia.
Economics, Econometrics & Finance

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ESG Score, Carbon Intensity, and Tax Aggressiveness: Evidence from ASEAN Energy Companies Salsabila Khairunnisa; Memed Sueb; Agus Puji Priyono
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.v7i3.7107

Abstract

This study examines the effects of environmental, social, and governance performance and carbon intensity on tax aggressiveness among energy companies in Indonesia, Malaysia, Singapore, and Thailand during the 2020-2024 period. The study was motivated by the growing concern over corporate sustainability and its potential influence on responsible tax behavior in the ASEAN region. A quantitative research design was employed using secondary data collected from the Refinitiv database. The sample consisted of 17 energy companies, resulting in 85 firm-year observations selected through purposive sampling. Panel data regression analysis was applied to examine the proposed relationships. The findings indicate that environmental, social, and governance performance significantly affects tax aggressiveness, suggesting that companies with stronger sustainability performance are less likely to engage in aggressive tax practices. In contrast, carbon intensity does not have a significant effect on tax aggressiveness. These findings provide empirical support for Stakeholder Theory by highlighting the importance of sustainability performance in promoting responsible corporate tax behavior. This study contributes to the sustainability and taxation literature by integrating environmental, social, and governance performance and carbon intensity within a single analytical framework, providing broader evidence on the relationship between sustainability and corporate tax behavior among energy companies in the ASEAN region.
ESG Score and Carbon Intensity in ASEAN High-Emission Sectors: Implications for Tax Aggressiveness Salsabila Khairunnisa; Memed Sueb; Agus Puji Priyono
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.v7i3.7299

Abstract

Sustainability pressures have raised questions about whether sustainability performance is associated with tax behavior in high-emission sectors. This study examines the effects of ESG score and carbon intensity on tax aggressiveness among firms in the energy, utilities, and industrials sectors across six ASEAN countries during 2020–2024. Using purposive sampling, the study analyzes 275 firm-year observations from 55 firms using data obtained from the Refinitiv database. Tax aggressiveness is measured using the Effective Tax Rate, while firm size and leverage are control variables. Data are analyzed using Partial Least Squares Structural Equation Modeling with 5,000 bootstrap subsamples. The results show that neither ESG score nor carbon intensity significantly affects tax aggressiveness. Firm size has a significant effect on the Effective Tax Rate, indicating lower tax aggressiveness among larger firms, whereas leverage has no significant effect. The findings suggest that sustainability characteristics do not appear to be primarily determinants of tax behavior among high-emission ASEAN firms.
Co-Authors Agus Puji Priyono Salsabila Khairunnisa