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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Ekonomi The Indonesian Accounting Review Jurnal Kelautan Nasional Amalee: Indonesian Journal of Community Research & Engagement Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Al-Mal:Jurnal Akuntansi dan Keuangan Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science Study & Accounting Research Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Teknologi dan Bisnis Research Horizon Jurnal Penelitian Pendidikan Indonesia Journal of Management, Economic, and Financial Business, Management & Accounting Journal Asian Journal of Management, Entrepreneurship and Social Science E-JURNAL AKUNTANSI
Agustin Fadjarenie
Universitas Mercu Buana
Religion Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi Kesatuan

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Redefining Corporate Tax Avoidance through Strategic Sustainability Issues Octaviani, Dewi W.; Fadjarenie, Agustin; Widayati, Catur; Tarmidi, Deden
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3036

Abstract

This study investigates the impact of corporate sustainability practices—specifically ESG performance, renewable energy adoption, and sustainability-oriented tax strategies—on tax avoidance within Indonesia’s energy sector. It explores the intersection between fiscal strategy and environmental governance in addressing ethical and sustainability-related challenges in corporate behavior. A mixed-methods approach was employed to gain a comprehensive understanding: the quantitative component analyzed 464 firm-year observations, while the qualitative component involved semi-structured interviews with five key informants, including tax professionals and sustainability managers. The quantitative results reveal that firms with stronger ESG engagement, higher proportions of renewable energy usage, and lower effective tax rates tend to exhibit lower levels of tax avoidance. These findings are reinforced by qualitative insights, which indicate that ethical values, reputational concerns, and organizational transparency significantly influence managerial tax decisions. However, inconsistent fiscal incentives and regulatory uncertainties in Indonesia remain major barriers to integrating sustainability into corporate tax strategies. This study contributes to the literature by reframing tax avoidance not merely as a legal or financial matter, but as a strategic sustainability issue embedded in corporate governance and operations. It offers practical policy implications, highlighting the need for coherent and targeted fiscal incentives to support the clean energy transition and ethical tax conduct in emerging economies. Keywords: Tax Avoidance; ESG Performance; Renewable Energy; Sustainability Governance; Mixed-Methods Approach.
Co-Authors Albert Albert Apollo Daito Astuti, Eltin Yuli Borkat, Borkat CHARVIANY, Masayu Fenny Amalia Christina Catur Widayati Daito, Apollo Deden Tarmidi Dhina Arriyana Dwi Setiawan Erna Sofriana Imaningsih Fatimah, Nina Handayani, Wike Laili, Mohammad Khafid Leo Nardus Rowa Lewar Lin Oktris Lin Oktris Lucky Nugroho Mappayunki, Ratna Mohammad Khafid Laili muhammad fatoni, muhammad Muhammad, Zikri Nanda Fatar Julaidi Noor Hazlina Ahmad, Noor Hazlina Octaviani, Dewi W. Oon Sarwono Patria Priambudi Permana, Dedi Petrus Paternus Wogo Rachmadani, Citra Rahmiyatus Syukra Raymond Trilaksana, Ahmad Rohim, Aprillia Fajar Ronny Andesto Sri Marti Pramudena Suryadi Suryadi Wike Handayani Wiwik Utami Yulia Apni Nur Anisah Yusoff, Yusliza Mohd Zuha Rosufila Zuha Rosufila Bt Abu Hasan