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Contact Name
P. D'YAN YANIARTHA SUKARTHA
Contact Email
dyansukartha@unud.ac.id
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+6281525956009
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jurnal.akuntansibisnis@unud.ac.id
Editorial Address
Journal Room, BJ Building Lt. 3, Faculty of Economics and Business, Udayana University Jln. P. B. Sudirman Denpasar, Bali, Indonesia
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Kota denpasar,
Bali
INDONESIA
Jurnal Ilmiah Akuntansi dan Bisnis
Published by Universitas Udayana
ISSN : 2302514X     EISSN : 23031018     DOI : 10.24843/JIAB.2025.v20.i01
Core Subject : Economy,
Jurnal Ilmiah Akuntansi dan Bisnis (p-ISSN 2302-514X, e-ISSN 2303-1018) aims to serve as a medium of information and exchange of scientific articles between teaching staff, alumni, students, practitioners and observers of science in accounting and business. JIAB editor receives scientific articles of empirical research and theoretical studies related to accounting and business sciences that certainly have never been published. The Scientific Journal of Accounting and Business (JIAB) is published twice a year in January and July by Accounting Study Program in collaboration with Association of Indonesian Economic Bachelor (ISEI branch of Denpasar). Based on the Decree of the General Director of Strengthening the Research and Development, Ministry of Research, Technology and Higher Education of the Republic of Indonesia 10/C/C3/DT.05.00/2025, Jurnal Ilmiah Akuntansi dan Bisnis (JIAB) was declared as an Accredited Scientific Journal with category “Sinta 2” from Vol. 18 No. 2 2023 until Vol. 23 No. 1 2028 JIAB receives rigorous research articles that have not been offered for publication elsewhere. JIAB focuses on the research related to accounting and business that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially and also in the world. Therefore, JIAB accepts the articles from Indonesia authors and other countries. JIAB covered various of research approach, namely: quantitative, qualitative and mixed method. JIAB is indexed by: Science and Technology Index (SINTA 2) Directory of Open Access Journal (DOAJ) Google Scholar Crossref GARUDA ISJD
Articles 1 Documents
Search results for , issue "Vol. 20 No. 2 (2025)" : 1 Documents clear
ESG Performance and Corporate Tax Aggressiveness: Evidence from Indonesian Listed Firms Gunadi, Mulya Tantra; Ardiana, Putu Agus; Badera, I Dewa Nyoman; Noviari, Naniek
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2025.v20.i01.p07

Abstract

This study examines the relationship between Environmental, Social, and Governance (ESG) performance and corporate tax aggressiveness among Indonesian listed firms. Using panel data from non-financial companies that disclosed ESG scores during the 2021–2024 period, this research employs panel regression analysis with the effective tax rate (ETR) as a proxy for tax aggressiveness. The analysis controls for firm-specific characteristics, including firm size, leverage, firm age, liquidity, profitability, market valuation, and board size. Grounded in legitimacy theory, this study investigates whether ESG performance reflects firms’ ethical commitment in tax practices or merely serves as symbolic compliance. The empirical findings indicate that ESG performance is positively associated with ETR, suggesting that firms with higher ESG scores tend to exhibit lower levels of tax aggressiveness. In contrast, profitability is found to be a significant driver of tax aggressiveness. These results provide evidence that ESG performance is relevant in shaping corporate tax behavior and offer insights into the effectiveness of mandatory sustainability reporting in Indonesia. The study contributes to the literature on ESG and taxation in emerging markets.

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