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p-Index From 2020 - 2025
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All Journal International Journal of Economics and Management Research
Fifi Arianti
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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 Aisyaturrahmi