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All Journal Jurnal Ekonomi dan Manajemen (JEKMA)
Mahwiyah Mahwiyah
Program Studi D4 Akuntansi Perpajakan. Universitas Pamulang
Economics, Econometrics & Finance

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PENGARUH GREEN ACCOUNTING DAN CAPITAL INTENSITY TERHADAP AGRESIFITAS PAJAK : STUDI EMPIRIS PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI NON CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024 Daffa Iqbal Thoriq; Melsanda Damayanti; Rafikul Khairil Yasin; Susilawati Susilawati; Mahwiyah Mahwiyah
Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2025): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i3.2351

Abstract

This study investigates the effect of green accounting and capital intensity on tax aggressiveness among non-cyclical consumer goods companies listed on the Indonesia Stock Exchange. The research adopts a quantitative approach using secondary data derived from financial reports over a multi-year observation period. The analysis employs panel regression to examine both partial and simultaneous relationships between the variables. The findings reveal that the implementation of green accounting practices does not have a significant impact on reducing tax aggressiveness, indicating that environmental disclosures remain symbolic rather than strategic. In contrast, capital intensity shows a positive and significant relationship, suggesting that firms with greater investment in fixed assets tend to engage in more tax-saving strategies through depreciation. Overall, the results highlight that structural asset composition plays a stronger role in influencing corporate tax behavior than sustainability-related disclosures.
PENGARUH GREEN ACCOUNTING DAN UKURAN PERUSAHAAN TERHADAP EFFECTIVE TAX RATE : STUDI EMPIRIS PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI NON CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024 Suryatinna Suryatinna; Nadia Khairany; Eka Nurmayanti; Dyah Ayu Guritno; Elis Hayati; Mahwiyah Mahwiyah
Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2025): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i3.2352

Abstract

This study examines the influence of green accounting and firm size on the effective tax rate of non-cyclical consumer goods companies listed on the Indonesia Stock Exchange. Using a quantitative approach with secondary data, the research aims to determine whether environmental accounting practices and company scale significantly affect tax efficiency. The findings indicate that green accounting does not have a significant impact on the effective tax rate, suggesting that the disclosure of environmental costs and sustainability activities has not yet influenced corporate tax behavior. Conversely, firm size shows a significant relationship with the effective tax rate, implying that larger firms tend to have more structured tax management and compliance systems. The study highlights the importance of integrating sustainability principles with transparent tax reporting to enhance corporate accountability and stakeholder trust within Indonesia’s evolving green business environment.
Co-Authors Daffa Iqbal Thoriq Dyah Ayu Guritno Eka Nurmayanti Elis Hayati Melsanda Damayanti Nadia Khairany Rafikul Khairil Yasin Suryatinna Suryatinna Susilawati Susilawati