El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

Pengaruh Esg Performance, Financial Distress, dan Good Corporate Governance Terhadap Tax Avoidance

Mutiara Salsabila Hanifia (Universitas Trisakti)
Hexana Sri Lastanti (Universitas Trisakti)

Article Info

Publish Date
02 Mar 2025

Abstract

This research aims to examine the influence of ESG performance, financial distress and good corporate governance on tax avoidance. The population of this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. This research sample was taken using a purposive sampling method. Based on the criteria, the observation data found amounted to 82 data. Data were analyzed using multiple linear regression methods tested with SPSS 30. This research succeeded in finding that ESG performance has a negative effect on tax avoidance, financial distress have a positive effect on tax avoidance, and institutional ownership and independent commissioners have no effect on tax avoidance.

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Journal Info
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Website

Abbrev

elmal

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam mempublikasi hasil riset dan kajian terkini bidang ekonomi, keuangan, manajemen dan bisnis Islam. Mulai 2011, jurnal ini terbit tiga kali setahun setiap Maret, Juli dan November. Jurnal ini dikelola oleh Pusat Riset dan Kajian Strategis (PRKS) Masyarakat ...