Pengaruh Size, Inventory Intensity, Capital Intensity, Dan Environmental, Social, And Governance (Esg) Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar Di BEI
DOI:
https://doi.org/10.33751/jmp.v14i1.42Keywords:
Tax Avoidance, Firm Size, ESG, Agency TheoryAbstract
The Effect of Size, Inventory Intensity, Capital Intensity, and Environmental, Social, and Governance (ESG) on Tax Avoidance in Companies Listed on the IDX
This study aims to examine the effect of firm size, inventory intensity, capital intensity, and Environmental, Social, and Governance (ESG) performance on tax avoidance. The research is grounded in agency theory, which explains conflicts of interest between managers and shareholders that may influence corporate tax behavior. This study employs secondary data obtained from the annual financial statements of companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024, as well as ESG data sourced from Refinitiv Eikon. The population consists of all companies listed on the IDX during the research period, totaling 810 firms. Using a quantitative research design and a purposive sampling technique, 48 companies from various sectors were selected based on predetermined criteria, resulting in 144 firm-year observations over three years. Data analysis was conducted using panel data regression with EViews 13 software. The empirical results reveal that firm size has a significant effect on tax avoidance, indicating that larger firms tend to engage more actively in tax planning strategies. In addition, ESG performance significantly influences tax avoidance, suggesting that companies with stronger ESG practices are more inclined to manage tax obligations transparently. Conversely, inventory intensity and capital intensity do not have a significant effect on tax avoidance. These findings provide insights into corporate tax behavior and contribute to the literature on taxation and sustainability in emerging markets.
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