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All Journal An-Nisbah: Jurnal Ekonomi Syariah AKRUAL: Jurnal Akuntansi Accounting and Management Journal Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Akuntansi dan Keuangan Akuntansi dan Teknologi Informasi Jurnal Bisnis Mahasiswa Abimanyu: Journal of Community Engagement Utsaha: Journal of Entrepreneurship Jurnal Akuntansi AKUNESA Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Community Service (IJCS) Applied Business and Administration Journal (ABAJ) Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) International Journal of Economics and Management Research
Aisyaturrahmi
Universitas Negeri Surabaya
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Journal : International Journal of Economics and Management Research

 1 
Environmental Influence Social Governance , Leverage , and Managerial Ability Towards Tax Avoidance Fifi Arianti; Aisyaturrahmi Aisyaturrahmi
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.483

Abstract

This study aims to get empirical evidence on the effect of Environmental Social Governance (ESG), leverage , and managerial abilities on tax avoidance in manufacturing industry companies listed on the Indonesian Stock Exchange for the 2021-2023 period with a total of 129 observations . The research method uses a quantitative approach with panel data regression and secondary data from annual reports and company sustainability reports . Data analysis was carried out using Stata 17 software . The results of the study show that ESG and leverage have a positive effect on tax avoidance , while managerial ability has no effect on tax avoidance . This finding indicates that ESG disclosure is still used as a legitimacy tools without being accompanied by compliant tax practices . Therefore , companies are advised to ensure that reported sustainability practice reflect responsible tax compliance
Co-Authors Adinda Suci Cahya Ningtyas Agista Dwi Praticha Nur Anjelia Bonnie Soeherman Cahyani, Nadhifa Risma Dewi Prastiwi Dian Anita Nuswantara Elisya Mufadilah Fidelis Arastyo Andono, Fidelis Fifi Arianti Haladi, Athira Yasmin Hanum Fatikha Rakhmawati Hariyati Ike Alvinurnita Tristanti Laya Alil Thohiroh Lintang Venusita Loggar Bhilawa Made Dudy Satyawan Maulidi, Ach Miati Hana Pertiwi Nabila Izza Syakira Ningtyas, Adinda Suci Cahya Pujiono Pujiono Soetomo, Fernando Yorhans Syakira, Nabila Izza Tarekar, Nella Juwita Thohiroh, Laya Alil Wydianti, Lilyana