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All Journal Jambura Economic Education Journal
Dinata, Ananda Sella
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Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Pengungkapan ESG dan Profitabilitas Terhadap Agresivitas Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Dinata, Ananda Sella; Rizki, Marsi Fella
Jambura Economic Education Journal Vol 8, No 2 (2026): APRIL 2026
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v8i2.35880

Abstract

This study aims to analyze the effect of ESG disclosure and profitability on tax aggressiveness, with company size as a moderating variable in energy sector issuers on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. From a population of 91 companies, 13 samples were selected through a purposive sampling method, resulting in 39 observations for analysis using panel data regression and Moderated Regression Analysis (MRA). The study results show that ESG disclosure has a significant negative effect (ẞ = -0.354013, p = 0.0388), while profitability has a significant positive effect (p = 0.0366) on tax aggressiveness. Company size is proven to significantly weaken the impact of profitability on tax aggressiveness (p = 0.0437), but no moderating effect is found on the ESG variable. With an Adjusted R-Square value of 0.571371, this model is able to explain 57.13% of the variation in tax aggressiveness. These findings emphasize the importance of the energy sector in integrating ESG standards and ethical earnings management to mitigate the risk of aggressive tax practices.
Co-Authors Rizki, Marsi Fella