International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Vol. 3 No. 4 (2025): August

DOES ESG PERFORMANCE INFLUENCE CORPORATE TAX AVOIDANCE? AN EMPIRICAL ANALYSIS

Melvin Angelina (Unknown)
Verani Carolina (Unknown)

Article Info

Publish Date
20 Aug 2025

Abstract

This study aims to analyze the relationship between environmental, social, and governance (ESG) and tax avoidance in non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This study employed a quantitative approach with secondary data, using a sample of 25 companies obtained through purposive sampling and simple regression tests. The results indicate that an increase in a company's ESG value is associated with a decrease in tax avoidance practices. These findings are expected to help investors make informed decisions and encourage companies to integrate ESG into their business activities to minimize the risk of tax avoidance.

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Journal Info
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Website

Abbrev

go

Publisher

PT. ZILLZELL MEDIA PRIMA

Subject

Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Description

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) is an open access, peer-reviewed, and refereed journal published by PT. ZILLZELL MEDIA PRIMA. The main objective of IJAMESC is to provide an intellectual platform for the international scholars. IJAMESC aims to ...