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All Journal SEIKO : Journal of Management & Business Tangible Journal ARRUS Journal of Social Sciences and Humanities Islamic Accounting and Finance Review Pattimura Proceeding : Conference of Science and Technology Rahmatan Lil’alamin Journal of Community Services (RLA) Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Akuntansi Sektor Publik
Surianto, Nurul Maghfirah
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Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Neuroscience Physics Social Sciences Other

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Pengaruh Green Accounting dan Carbon Emission Disclosure terhadap Tax Avoidance pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2025 Azisah, Andi Nurul; Surianto, Nurul Maghfirah
ISAFIR: Islamic Accounting and Finance Review Vol 7 No 1 (2026): Volume 7 (1) June 2026
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v7i1.68454

Abstract

This study examines the effect of green accounting and carbon emission disclosure on tax avoidance in energy companies listed on the Indonesia Stock Exchange during 2021–2025. This study uses a quantitative approach with secondary data obtained from annual reports, financial statements, and sustainability reports. The sample was selected using purposive sampling, resulting in 10 companies and 50 firm-year observations. Tax avoidance is proxied by the effective tax rate (ETR), while green accounting and carbon emission disclosure are measured using disclosure indices. The data were analyzed using panel data regression with the random effect model. The results show that green accounting and carbon emission disclosure do not significantly affect ETR. These findings indicate that broader environmental and carbon disclosure does not necessarily reflect lower tax avoidance. This study highlights the importance of evaluating corporate sustainability comprehensively by considering environmental disclosure and fiscal accountability.
Co-Authors Azisah, Andi Nurul Chris Dayanti Br. Ginting Indrijawati, Aini Jamaluddin Jamaluddin Jauhari, Yustika Kartini Kartini Muflikhah, Itsna Nadhiyah Putri Wahdana Nurfitrah Nurhidayah Nurhidayah Purwasari , Dwi Rezki Dea Ricky Setiawan Risa Rukmana Ryketeng, Masdar Samsinar Samsinar Suhandi Wahdana, Nadhiyah Putri Yusuf, Zulfadli