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All Journal Journal of Research in Social Science and Humanities
Lestari, Vera Puji
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Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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The Effect of Enviromental Social Governance (ESG), Audit Quality and Corporate Risk on Tax Avoidance (Case Study of Manufacturing Companies listed on the IDX for the 2021-2023 Period) Lestari, Vera Puji; Baihaqi, Baihaqi
Journal of Research in Social Science and Humanities Vol 5, No 2 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i1.287

Abstract

This study aims to analyze the effect of Environmental Social Governance (ESG), audit quality, and company risk on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. This study uses secondary data in the form of annual reports and sustainability reports obtained through purposive sampling method. The results showed that the three independent variables, namely ESG, audit quality, and corporate risk, had a significant influence on tax avoidance. ESG has no effect on tax avoidance, which states that companies with high ESG disclosure can still legally perform tax avoidance. Audit quality has a negative effect, indicating that the involvement of a quality Public Accounting Firm (KAP) can suppress tax avoidance practices. Meanwhile, company risk has a positive effect on tax avoidance, indicating that companies with a high level of operational or financial risk tend to reduce their tax burden as an efficiency strategy. These findings provide implications for regulators, investors, and stakeholders in formulating tax policies and corporate governance that are more accountable and sustainable.
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