Pengaruh Environmental, Social, Governance (ESG), Financial Distress dan Transfer Pricing Terhadap Penghindaran Pajak
DOI:
https://doi.org/10.30640/jumma45.v5i1.6014Keywords:
Environmental, Financial Distress, Governance, Social, Transfer PricingAbstract
This study aims to examine the effect of Environmental Social Governance (ESG), financial distress, and transfer pricing on tax avoidance. Using a quantitative approach, the study focuses on LQ-45 index companies listed on the Indonesia Stock Exchange for the period 2020-2024. The study employs purposive sampling, resulting in 50 observations from 10 companies over 5 years. The data were analyzed using panel data regression (Common Effect Model) with Eviews 13 software. The findings show that all three variables have a significant effect on tax avoidance when tested simultaneously. Specifically, ESG was found to have a significant negative effect on tax avoidance, indicating that companies with stronger ESG practices tend to engage in less tax avoidance. Additionally, financial distress and transfer pricing were found to have a significant positive effect on tax avoidance, suggesting that companies in financial distress or with complex transfer pricing strategies may be more likely to engage in tax avoidance practices. These results provide important insights into the factors influencing tax avoidance in Indonesian companies, particularly in the context of ESG, financial health, and transfer pricing strategies.
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