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All Journal Management Studies and Entrepreneurship Journal (MSEJ)
Kyla Naomi Lesmana
Universitas Advent Indonesia
Decision Sciences, Operations Research & Management

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The Relationship of Sustainability Report, Corporate Risk, and Transfer Pricing on Tax Avoidance Kyla Naomi Lesmana; Marthinus Ismail; Lenita Waty
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 2 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i2.7208

Abstract

Taxes serve as the largest source of state revenue, making them a crucial instrument in national development. Tax avoidance through various strategies results in significant losses for the state. Therefore, this study aims to provide a new perspective on the relationship between the Sustainability Report, Corporate Risk, and Transfer Pricing towards tax avoidance practices. This research employs a quantitative approach with a sample of 19 energy companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2023 period. The findings indicate that disclosure in the Sustainability Report and Corporate Risk does not affect tax avoidance, whereas Transfer Pricing has a significant impact on tax avoidance practices among energy companies. Simultaneously, the Sustainability Report, Corporate Risk, and Transfer Pricing do not have a significant effect on Tax Avoidance.
Co-Authors Lenita Waty Marthinus Ismail