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All Journal Jurnal Riset Akuntansi dan Keuangan Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Akuntansi Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Trisakti Jurnal Akuntansi Manado (JAIM) Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kontemporer JIFA (Journal of Islamic Finance and Accounting)
Djakman, Chaerul D.
Universitas Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Akuntansi Kontemporer

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HOW DIRECTORS' FOREIGN EXPERIENCE AFFECTS ESG's INFLUENCE ON TAX AVOIDANCE Hartoni, Hartoni; Djakman, Chaerul Djusman
Jurnal Akuntansi Kontemporer Vol. 17 No. 2 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i2.6157

Abstract

Research Purposes. This study explores the empirical link between ESG performance and corporate tax avoidance, investigating the moderating role of directors with international experience in this relationship. Research Methods. The study analyzes ESG-focused data from Indonesian manufacturing firms, obtained from Thomson Reuters for the period 2017–2021, using a random-effects panel data regression model. Research Results and Findings. The results show the first hypothesis is not supported, revealing a positive relationship between ESG performance and tax avoidance. This implies that companies with high ESG scores may use these initiatives to manage reputational risks while engaging in tax avoidance. Conversely, the second hypothesis is supported, indicating that directors with international experience bring diverse perspectives, which enhance the negative relationship between ESG performance and tax avoidance, mitigating reputational and legitimacy risks.
Co-Authors Aldi, Bob Amran Hamid, Rusyda Anggraeni, Dian Yuni Anggraeni, Dian Yuni Baskoro, Permadi Dachi, Chintia Syaninda Hartoni Hartoni Mathiang, John Mathiang Machar Nugraha, Taufan Anggara Oktavia Oktavia Setiawan, Johan Sumunar, Kurnia Indah Sumunar, Kurnia Indah Sylvia Veronica Siregar Trianaputri, Anisa Ramadhini Trianaputri, Anisa Ramadhini