INVESTIGATING THE ROLE OF EXECUTIVE CHARACTER AS MODERATING IN ENVIRONMENTAL COSTS AND TAX AVOIDANCE

Gista Rismayani (Universitas Perjuangan Tasikmalaya)
Laras Pratiwi (Universitas Perjuangan Tasikmalaya)
Yeni Fitriani Somantri (Universitas Perjuangan Tasikmalaya)
Alissa Kusumaningtyas (Universitas Perjuangan Tasikmalaya)
Khaerunisa Ichawati (Universitas Perjuangan Tasikmalaya)

BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Vol. 11 No. 2 (2026): Berkala Akuntansi dan Keuangan Indonesia

This study aims to analyze the effect of environmental cost on tax avoidance with Executive Character as a moderating variable. The research employs a quantitative approach using Moderated Regression Analysis (MRA). The sample consists of 108 data observations obtained from energy sector companies and transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The results show that environmental cost has a positive effect on tax avoidance. Furthermore, the interaction between environmental cost and Executive Character also does not affect tax avoidance. Therefore, Executive Character does not moderate the relationship between environmental cost and tax avoidance.