THE EFFECT OF ESG DISCLOSURE, CAPITAL INTENSITY, AND SALES GROWTH ON TAX AVOIDANCE PRACTICES IN INDONESIA’S ENERGY SECTOR COMPANIES

Intan Puspitasari (Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura)
Sari Rusmita (Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura)
Muhsin (Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura)

COUNT: Journal of Accounting, Business and Management
Vol. 4 No. 2 (2026): COUNT: Journal of Accounting, Business and Management

This research analyzes the effect of ESG Disclosure, Capital Intensity, and Sales Growth on Tax Avoidance practices among energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2023-2025 period. The energy sector warrants investigation due to its complex cost structures, which are highly susceptible to Tax Avoidance practices. Utilizing a quantitative approach with purposive sampling technique, this research selected a sample of 14 companies. Data Analysis was conducted using panel data regression with the Random Effect Model (REM) on EViews. The results reveal that ESG Disclosure, Capital Intensity, and Sales Growth each have a statistically significant negative effect on Tax Avoidance. These findings indicate that increased sustainability reporting transparency, higher fixed asset investment, and stable sales growth in energy sector can drive companies toward greater tax compliance. The novelty of this research lies in the implementation of the latest reporting standard, specifically the GRI Standard 2021 to measure ESG Disclosure, addresses a critical research gap in the existing literature, as previous studies primarily utilized outdated reporting standards.