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All Journal Economic Education Analysis Journal Jurnal Pengabdian UntukMu NegeRI Jurnal Ilmiah Ekonomi Islam AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Sumatra Journal of Disaster, Geography and Geography Education Jurnal Akuntansi dan Ekonomika JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION JURNAL PENDIDIKAN TAMBUSAI JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis Dharma Andalas Bilancia : Jurnal Ilmiah Akuntansi ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal HUMMANSI (Humaniora, Manajemen, Akuntansi) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Jurnal Pengabdian Masyarakat ISEI Economic Education Analysis Journal
Nadia Fathurrahmi Lawita
Politeknik Negeri Batam
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Journal : JOURNAL OF APPLIED BUSINESS ADMINISTRATION

 1 
Does good governance mitigate the ESG risks of tax avoidance? An analytic network process study of Indonesian corporations Wulandari, Dian Sulistyorini; Fuadi, Agus; Fathurrahmi Lawita, Nadia; Kartika Herira, Salmiya; Edelweis Aprilia Alfansyah, Putri
Journal of Applied Business Administration Vol 10 No 1 (2026): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.11834

Abstract

This study investigates whether effective corporate governance mitigates Environmental, Social, and Governance (ESG) risks arising from corporate tax avoidance in Indonesian listed firms. Employing the Analytic Network Process (ANP), this research analyzes expert judgments from six professionals, including the Chairperson of the Indonesian Institute of Accountants (IAI KAPD) Jakarta Region and five members of the IAI Central Office. The analysis is structured around four key criteria: Tax Avoidance, ESG Stability, Corporate Governance, and External Pressure. The findings indicate that corporate governance mechanisms, particularly audit quality and board independence, play a dominant role in mitigating ESG risks associated with aggressive tax behavior. High levels of tax avoidance are found to erode corporate reputation and weaken stakeholder trust, especially in the presence of strong investor and media scrutiny. This study contributes to the literature in three main ways. First, it extends ESG and tax avoidance research by integrating a network-based decision-making approach (ANP), offering a more holistic understanding of interdependencies among governance, fiscal behavior, and sustainability outcomes. Second, it provides empirical evidence from an emerging market context, where institutional pressures and governance structures differ significantly from those of developed economies. Third, it highlights the critical moderating role of governance quality in aligning corporate tax practices with ESG principles. From a practical perspective, the findings imply that regulators and firms should strengthen governance frameworks to promote tax transparency and accountability. Enhancing audit quality and board independence can serve as effective mechanisms to reduce ESG-related risks and support sustainable financial performance. Ultimately, this study underscores the importance of ethical tax practices as a strategic component of ESG resilience in developing economies.
Co-Authors Abdullah Abdullah Abdullah, Riki Yusup Adika Triyansyah Adriyanti Agustina Putri Adriyanti Agustina Putri, Adriyanti Agustina Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan, Agustiawan Ahyaruddin, Muhammad Alrido Martha Devano Ananda, Lyra Anriva, Della Hilia Arif Darmawan Arifah, Auliyah Arini, Vinni Qisthi Arniati Arniati Astica Wulan Dani Aulia, Fezi Waldeseska Avaqhi, Cut Febi Mutiara Azmi, Zul Catrin Virginia Saragi Danar Irianto Dian Puji Puspitasari Dillah, Shalsha Dwi Fiona Sari Dwi Fionasari Dzakya Husnul Haura Eddo Nanda Oktarici Edelweis Aprilia Alfansyah, Putri Elsa, Fransiska Evi Marlina Fatika Suci, Cindi Febrianti, Dwita Fionasari, Dwi Fitria, Lena Frisca Yuliana Hutagalung Fuadi, Agus Gusti, Jendri Afriwal Gustia Herliana Hardilawati, Wan laura Herliana, Gustia Hidayah, Sella Azara Lailatul Imanez Desta Anria Intan Diane Binangkit Isran Bidin Jannah, Izzatul Jonit, Nurul Safiqah Julia Ariani Utami Kartika Herira, Salmiya Kinasih, Dwi Dewisri Latifa, Nurul Lena Fitria Lestari, Anggun Dwi Linda Hetri Suriyanti M Yusuf Maharani, Fazila mardona mardona Mardona, Mardona Marlina Sagala, Dina Mawarni, Zulnanda May sarah Mayasari, Mega Megasari, Diana Muhammad Ikhlash Muhammad Raghib Alghifari Mutia Ulfah Nadella, Suraya Nasution, Lala Zakiya Ningsih, Fifi Suria Nova Sabrina Nurul Safiqah Jonit Purwoko, Agus Putra, Rudi Syaf Putri, Ancala Laras Putri, Nurul Hikmah Rahmadani, Lesty Rahmadani, Yulia Rahmadhani, Alyssia Rahman, Fuad Arif Rahmi Ramadhani Ramadani, Amelia Ramashar, Wira Ranendra, ⁠Muhammad Egha Octa Rasyid, Yolanda Riskiyani Putri Nandika Rudi Syaf Putra Rusda Irawati, Rusda Saputri, Sri Wulan Sarah Ulfah Al Amany sari wulan Sari Wulan, Sari Sari, Imelia Sarima Siregar Silaban, Naomi Putri Sion Simme, Ervina Sinaga, Ing Madya Kurnia Sandi Sinaga, Inggrid Wahyuni Sitanggang, Devi Romauli Br Siti Hanifa Sandri Siti Hanifa Sandri, Siti Hanifa Siti Nurhasanah Siti Rodiah Siti Samsiah Siti Samsiah, Siti Sri Wahyuningsih, Endang Suci Arlita, Dwi Supardianto Supardianto Suriyanti, Linda Hetri Surya Dinata, Handika Susi Lestari Syaf Putra, Rudi Syafriandana, Dava Tia Rivani Ulfa Nita Dewi van Vasten, Muhammad Barat Wahyuni, Ninda Wan laura Hardilawati Wayra, Hariko Wira Ramashar Wira Ramashar Wulandari, Dian Sulistyorini Yogi Saputra Yuliana, Natasha Yunaldi Ermanis Zaskia Nazwa Maharani