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All Journal Diponegoro Journal of Accounting Akuisisi : Jurnal Akuntansi Economic Education Analysis Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Eksis: Jurnal Riset Ekonomi dan Bisnis BISECER (Business Economic Entrepreneurship) Jurnal Riset Akuntansi Politala Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Jurnal Akuntansi AKTIVA As-Sidanah : Jurnal Pengabdian Masyarakat Al Dzahab Journal of Accounting and Digital Finance Jurnal Dharma Indonesia Journal of Authentic Research Jurnal Ilmiah Bisnis, Manajemen, dan Akuntansi "Indonesian Journal of Devotion and Empowerment (IJDE) "
Richatul Jannah
Universitas Negeri Semarang
Religion Arts Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Peran Profitabilitas dalam Memoderasi Pengaruh ESG, Leverage, dan Related Party Transactions terhadap Tax Avoidance Vanda Dwi Anggraini; Richatul Jannah
Jurnal Riset Akuntansi Politala Vol 9 No 1 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i1.697

Abstract

This study examines the determinants of tax avoidance among Indonesian manufacturing firms by focusing on ESG disclosure score, Leverage, and Related Party Transactions, while incorporating Return on Assets (ROA) as a moderating variable. Using 108 firm-year observations from companies listed on the Indonesia Stock Exchange during 2021–2023, the analysis applies panel data regression and moderated regression analysis (MRA). The findings reveal that ESG disclosure score has a negative and significant effect on tax avoidance, indicating that higher ESG transparency is associated with lower levels of tax avoidance. In contrast, Leverage and Related Party Transactions do not show significant effects in the baseline model. ROA is found to have a negative significant effect on tax avoidance and moderates the relationships between ESG disclosure score and Related Party Transactions with tax avoidance, but does not moderate the effect of Leverage. These results highlight the role of profitability in shaping the relationship between corporate characteristics and tax behavior.
Co-Authors Aan Ikhsananto, Aan Akhila Fuji Safitri Andre Yulian Hidayat Ani Fitriani Anis Susanti Ariq Syuja Prakosa Athoillah Athoillah Athoillah Athoillah, Athoillah Aulia Dewi Puspita Aulia Prima Kharismaputra Butarbutar, Jesika Kristina D. A. Rahmawati Desiana Rachmawati Dul Muid DWI LESTARI, TIARA Fadhilah Putri Ghassani Fandi Galang Wicaksana Fatimah, Tiara Saharani Halimah, W. N. Indah Anisykurlillah Jadiid Ayyasy Jati, Kuat Waluyo Kiswanto Kiswanto Kuat Waluyo Jati Kurniana Sandra Lungit Maylia Pramono Sari Meilani Intan Pertiwi Meldica Widya Ningrum Meliana, Rini Muhammad Farhan Nanik Sri Utaminingsih Pertiwi, Meilani Intan Pradana, P. T. Risanda Alirastra Budiantoro Rischa Inung Fauziah Rizky Rafy Mahendra Rizkyana, Fitrarena Widhi Tiara Dwi Lestari Tiara Saharani Fatimah Tinambunan, Cecilia Ardani Vanda Dwi Anggraini