PENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) TERHADAP TAX AVOIDANCE DENGAN TAX INCENTIVE SEBAGAI PEMODERASI

Risma Tesya Andita, NIM.: 20108040121 (2024) PENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) TERHADAP TAX AVOIDANCE DENGAN TAX INCENTIVE SEBAGAI PEMODERASI. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The proliferation of sustainable development issues motivates companies to establish legitimacy and garner positive assessments from stakeholders. The imperative of conducting sustainable business practices is exemplified by tax systems providing incentives. This research endeavors to ascertain the extent to which companies leverage (ESG) factors to engage in tax avoidance practices and the extent to which tax incentives encourage companies to operate transparently and sustainably. Panel data encompassing 263 unbalanced samples from 80 companies over the period 2018-2022 is employed for this investigation. Regression analysis does not reveal significant results for E-score and G-score; however, a negative correlation is identified between S-score and tax avoidance. Moderation analysis (MRA) indicates that tax incentives have the capacity to moderate the ESG components concerning the E-score and S-score aspects.

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