Pengaruh Reputasi Perusahaan, Environmental Social and Governance, Kualitas Audit dan Manajemen Laba Terhadap Tax Avoidance pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2020-2024

Febrian Pamela (Universitas Muhammadiyah Tangerang)
Dirvi Surya Abbas (Universitas Muhammadiyah Tangerang)
Imam Hidayat (Universitas Muhammadiyah Tangerang)

Akuntansi: Jurnal Riset Ilmu Akuntansi
Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi

This study aims to analyze the influence of Corporate Reputation, Environmental, Social, and Governance (ESG), Audit Quality, and Earnings Management on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Tax Avoidance is a company's effort to minimize its tax burden legally and in accordance with the provisions of tax laws and regulations. The study used purposive sampling with a sample size of 16 companies, resulting in 80 observational data over five years. The data used are secondary data from financial statements and annual reports published on the official website of the Indonesia Stock Exchange. The analytical method applied is panel data regression, with data processing using Eviews software version 12. The results of the study indicate that Corporate Reputation and Earnings Management have a positive effect on Tax Avoidance. Meanwhile, Environmental, Social, and Governance (ESG) and Audit Quality have a negative effect on Tax Avoidance practices. This study is expected to contribute to the government in supervising Tax Avoidance practices and also provide knowledge to investors so they can pay attention to aspects within the company before making investment decisions.