Pengaruh Environmental Disclosure dan Governansi Korporat Terhadap Tax Avoidance
DOI:
https://doi.org/10.30640/jumma45.v5i1.5849Keywords:
Corporate Governance, Energy Sector, Environmental Disclosure, Indonesia Stock Exchange, Tax AvoidAbstract
This study aims to determine the impact of environmental disclosure and corporate governance on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This study is quantitative, using secondary data in the form of financial reports obtained from the official Indonesia Stock Exchange website. Eight companies were selected as samples using a purposive sampling technique. The data analysis technique employed was panel data regression analysis, which included regression models, model testing, classical assumption testing, and hypothesis analysis using the eViews 13 data processing program. The findings indicate that environmental disclosure has no significant effect on tax avoidance, suggesting that energy sector companies may not view environmental disclosure as a significant factor in influencing their tax strategies. However, corporate governance was found to have a significant impact on tax avoidance, indicating that stronger governance structures can help reduce the likelihood of tax avoidance practices. This study contributes to the understanding of how corporate governance and environmental factors influence tax behavior in Indonesia's energy sector companies and offers insights for both policymakers and investors.
References
Andiani, N. (2025). Pengaruh profitabilitas dan leverage terhadap penghindaran pajak pada perusahaan sub sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2020-2023. 6. https://www.city.kawasaki.jp/500/page/0000174493.html
Anilah Fitriani, A., & Benarda, B. (2025). Influence characteristics executive, corporate social responsibility, and corporate governance to tax avoidance. Proceedings of Economics Business Innovation & Creativity, 2(1), 423-435. https://doi.org/10.32493/ebic.v2i1.51044
Anisah, Y. N., & Andriyani, L. (2020). Pengaruh corporate governance dan environmental disclosure terhadap kinerja keuangan perusahaan. Business and Economics Conference in Utilization of Modern Technology, 550-565. https://journal.unimma.ac.id/index.php/conference/article/view/4683
Cahyati, A. D., Lestari, T., Mulyasari, W., & Idriana, I. (2023). Environmental disclosure, governance score, and tax avoidance: Evidence from Indonesian energy sector companies. International Journal of Management and Sustainability, 12(4), 488-504. https://doi.org/10.18488/11.v12i4.3525
Deniza, W. (2023). Pengaruh kepemilikan institusional, proporsi dewan komisaris independen, frekuensi rapat dewan komisaris dan latar belakang pendidikan dewan komisaris terhadap kinerja keuangan perusahaan. Jurnal Statistik Dan Aplikasi, 6(1), 45-52.
Hikmahtul, R. D. (2023). Pengaruh pengungkapan corporate governance, environmental social governance, environmental uncertainty dan corporate reputation terhadap tax avoidance. 45(617), 589-590.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3, 305-360. https://doi.org/10.1057/9781137341280.0038
Joseph Aurel Pradipta Wicaksono, D. M. (2024). Pengaruh pengungkapan environmental, social, governance, dan sales growth terhadap tax avoidance (Studi empiris pada perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2022). Diponegoro Journal of Accounting, 13, 1-15. https://ejournal3.undip.ac.id/index.php/accounting/article/view/47920/32559
Khusna, K., & Subandi, H. (2025). ESG disclosure, related party transactions, and executive characteristics on tax avoidance. Jurnal Akuntansi Kontemporer, 17(1), 67-83. https://doi.org/10.33508/jako.v17i1.5837
Kusumawardani, F., Ashari, A., & Hidayanti, A. N. (2023). Pengaruh kepemilikan institusional, komisaris independen, komite audit, intensitas modal, dan pertumbuhan penjualan terhadap penghindaran pajak. Riset, Ekonomi, Akuntansi Dan Perpajakan (Rekan), 4(2), 155-170. https://doi.org/10.30812/rekan.v4i2.3247
Lindblom, C. (1994). The implications of organizational legitimacy for corporate social performance and disclosure. Great Britain. https://books.google.co.id/books?id=K-BRAQAAIAAJ&printsec=frontcover&hl=id&source=gbs_ge_summary_r&cad=0#v=onepage&q&f=false
Naila Nazatul Qomariah, & Abdullah Mubarok. (2025). Pengaruh komisaris independen, kepemilikan institusional dan ukuran perusahaan terhadap tax avoidance. Jurnal Ilmiah Ekonomi Manajemen Bisnis Dan Akuntansi, 2(4), 680-691. https://doi.org/10.61722/jemba.v2i4.1261
Putra, D., Veronica, U., Swissina, P., & Irawati, A. (2021). Pengaruh environmental performance, ukuran perusahaan dan profitabilitas terhadap environmental disclosure. Jurnal: Sekolah Tinggi Ilmu Ekonomi Perbanas, 48-54.
Rana, P. (2021). Pengaruh kepemilikan institusional, komisaris independen dan komite audit terhadap penghindaran pajak. Jurnal Akuntansi, 32(3), 167-186. https://doi.org/10.30656/jak.v8i1.24
Sihombing, D. Y., & Dalimunthe, I. P. (2022). Pengaruh komisaris independen, kepemilikan institusional, dan pertumbuhan laba terhadap tax avoidance (Studi empiris pada perusahaan sub industri pharmaceuticals yang terdaftar di Bursa Efek Indonesia selama periode 2016-2020). Jurnal Revenue Jurnal Akuntansi, 3(1), 346. https://doi.org/10.46306/rev.v3i1.147
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Jurnal Mahasiswa Manajemen dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
