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All Journal Jurnal Analisa Akuntansi dan Perpajakan
Ajeng Mustika Rana
Universitas Tarumanegara, Indonesia
Economics, Econometrics & Finance Social Sciences Other

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AGRESIVITAS PAJAK DAN TANGGUNG JAWAB LINGKUNGAN: ANALISIS PENGARUH ESG SCORE PADA PERUSAHAAN YANG TERDAFTAR DI BEI Ajeng Mustika Rana; Sofia Prima Dewi
Jurnal Analisa Akuntansi dan Perpajakan Vol. 10 No. 2 (2026): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

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Abstract

Tax avoidance practices remain a crucial issue for the government in its efforts to maximize state revenue. This research aims to examine and analyze the effect of ESG score on tax avoidance practices in companies listed on the Indonesia Stock Exchange for the 2021-2024 period with available ESG score data in the LSEG/Refinitiv database. The dependent variable used is tax avoidance, proxied by the Effective Tax Rate, with ESG Score as the independent variable, and leverage, ROA, and size as control variables. The chosen research design is descriptive conclusive, utilizing secondary data obtained from corporate financial statements and the Refinitiv database. Data analysis was conducted using panel data regression via the Eviews 12SV application. The results show that ESG score has a positive effect on tax avoidance. This finding indicates that companies engage in aggressive tax strategies to compensate for the costs arising from sustainability activities.
Co-Authors Sofia Prima Dewi