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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Alissa Kusumaningtyas
Universitas Perjuangan Tasikmalaya
Humanities Economics, Econometrics & Finance Education Social Sciences

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INVESTIGATING THE ROLE OF EXECUTIVE CHARACTER AS MODERATING IN ENVIRONMENTAL COSTS AND TAX AVOIDANCE Gista Rismayani; Laras Pratiwi; Yeni Fitriani Somantri; Alissa Kusumaningtyas; Khaerunisa Ichawati
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 2 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i2.87830

Abstract

This study aims to analyze the effect of environmental cost on tax avoidance with Executive Character as a moderating variable. The research employs a quantitative approach using Moderated Regression Analysis (MRA). The sample consists of 108 data observations obtained from energy sector companies and transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The results show that environmental cost has a positive effect on tax avoidance. Furthermore, the interaction between environmental cost and Executive Character also does not affect tax avoidance. Therefore, Executive Character does not moderate the relationship between environmental cost and tax avoidance.
Co-Authors Gista Rismayani Khaerunisa Ichawati Laras Pratiwi Yeni Fitriani Somantri