Pengaruh Environmental Social Governance (ESG), Capital Intensity, dan Kepemilikan Manajerial terhadap Penghindaran Pajak

Abstract

This research aims to analyze the effect of Environmental, Social, and Governance (ESG), Capital Intensity, and Managerial Ownership on Tax Avoidance. This study employs a quantitative method using secondary data in the form of financial statements and sustainability reports of companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The population consisted of 131 companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used was purposive sampling, resulting in 6 companies with a total of 30 observations that met the predetermined sample criteria. The data analysis method used panel data regression with the Fixed Effect Model (FEM) approach and was processed using EViews 13. The results of the study indicate that, simultaneously, Environmental, Social, and Governance (ESG), Capital Intensity, and Managerial Ownership have a significant effect on Tax Avoidance. Partially, Environmental, Social, and Governance (ESG) has a significant effect on Tax Avoidance, while Capital Intensity and Managerial Ownership do not have a significant effect on Tax Avoidance. This study is expected to contribute theoretically by expanding the literature on the effects of Environmental, Social, and Governance (ESG), Capital Intensity, and Managerial Ownership on Tax Avoidance. Practically, this study can serve as an evaluation material for company management, provide guidance for investors in making investment decisions, and serve as an academic reference for understanding the development of tax-related studies by providing an overview of the factors influencing Tax Avoidance.