Pengaruh Environmental, Social, and Governance, Profitabilitas, dan Company Size Terhadap Penghindaran Pajak

Journal: Economics, Business, Management, & Accounting Journal (Ebisma)

Publication: 2026-06-25 · Vol. 6 No. 2 · pp. 235–245

DOI: 10.61083/ebisma.v6i2.128

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG), profitability, and company size on tax avoidance. The population of this study consists of state-owned enterprises listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using a purposive sampling method. Based on the predetermined criteria, a total of 69 observations were obtained. The data were analyzed using multiple linear regression with SPSS version 31. The results show that Environmental, Social, and Governance (ESG) has no effect on tax avoidance, while profitability and company size have a significant negative effect on tax avoidance. ESG implementation is not yet in accordance with the company's tax policy so it has not been able to suppress tax avoidance practices.