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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Pendidikan Akuntansi (JPAK) Jurnal Akuntansi Multiparadigma BAKI (Berkala Akuntansi dan Keuangan Indonesia) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis AKUNTANSI DEWANTARA AKRUAL: Jurnal Akuntansi Jurnal Ekonomi dan Bisnis Jurnal Abadimas Adi Buana JURNAL PENDIDIKAN TAMBUSAI Journal on Education Research In Management and Accounting (RIMA) Jurnal Pendidikan Akuntansi dan Keuangan JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Jurnal Review Pendidikan dan Pengajaran (JRPP) Tonika: Jurnal Penelitian dan Pengkajian Seni FINANCIAL : JURNAL AKUNTANSI Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis Jurnal Ekuilnomi Journal of Economics and Business UBS Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Media Akuntansi dan Perpajakan Indonesia (MAPI) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Perspektif Akuntansi JURNAL LENTERA AKUNTANSI Bima Journal : Business, Management and Accounting Journal Wiga : Jurnal Penelitian Ilmu Ekonomi Journal of Education Research Jurnal Locus Penelitian dan Pengabdian SENGKUNI Journal (Social Science and Humanities Studies) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Indonesian Journal of Sustainability Accounting and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi Kontemporer Research In Management and Accounting (RIMA)
Luky Patricia Widianingsih
Universitas Ciputra
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING

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Unveiling Tax Avoidance: The Mediating Role of Sustainability Reporting Quality in Board Influence Ezar, Abraham Romamti; Widianingsih, Luky Patricia
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 3 (2026): March 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i3.2686

Abstract

This study investigates the effect of board size on tax avoidance in Indonesian public companies, with sustainability reporting quality (SRQ) as a mediating variable. Using panel data from 48 energy sector firms listed on the Indonesia Stock Exchange from 2017 to 2023, multiple linear regression analysis is employed. Drawing on agency theory, this study examines whether board size enhances monitoring effectiveness and reduces information asymmetry, thereby constraining managerial tax behavior. The results show that board size does not have a significant direct effect on tax avoidance, indicating that governance structure alone is insufficient to influence complex tax decisions in capital-intensive industries. However, board size has a significant positive effect on sustainability reporting quality, suggesting stronger oversight and improved disclosure quality. Despite this, sustainability reporting quality does not have a significant effect on book–tax differences, and its mediating role in the relationship between board size and tax avoidance is rejected. Among control variables, only profitability ROA significantly affects tax avoidance, highlighting financial performance as the dominant agency-related driver of managerial tax decisions. Overall, the findings suggest that agency pressures arising from profitability outweigh governance and sustainability disclosure mechanisms in shaping corporate tax behavior.
Co-Authors Adam As’ad Muludi Adellia Mustikasari Adijaya, Vincent Alexandre Desousa Guterres Alexandre Desousa Guterres Anastasia Filiana Ismawati Anastasia, Michelle Anggun Prasasti Aulia Valencia Djunawan Bambang Tjahjadi Boediono, Philipo Catherine Angeline Indrawati Chang, Nicholas Chika, Joceline Clarissa Nadine Limanda Cliff Kohardinata Easter, Rafael Savio Eko Budi Santoso Emelie Vlaviorine Eveline Viendra Tjoa Evi Thelia Sari Ezar, Abraham Romamti Fanny Septina Felicia Vanessa Wijaya Gunardi, Ega Jenny Jacqueline Vania Wardhani Jacqueline, Jacqueline Jennifer Jennifer Jevan Andreas Talahaturusun Jevan Andreas Talahaturusun Karundeng, Frandy Efraim Fritz Kazia Laturette Kelvin Yauri Kenley Maccauley Riyono Kushandojo, Adeline Hamidy Lilia Valentina Lucky Subandi Maria Asumpta Evi Marlina Nadhila Putri Arifianti Nadhila Putri Arifianti Ni Made Gianti Nicholas Chang Novrys Suhardianto Nugrhanto, Kaningar Odie Permatasari, Felia Pramudita, Nieke Ayu Purnomo, Ruben Putranto Renata, Madeline Riyono , Kenley Maccauley Riyono, Kenley Maccauley Salim, Wijaya Sapatra, Enrico Fendy Sietas, Syarine Geannah Stanley, Nicklaus Steven Sanjaya Subandi, Lucky Syarine Geannah Sietas Talahaturusun, Jevan Andreas Tjoa, Eveline Viendra Vianney Parameswara Ali Vlaviorine, Emelie Waluyo, Louis Wibowo, Michelle Charline Wiliam Santoso Wimelson, Sean Reynard Wirawan ED Radianto Yopy Junianto