EXAMINING THE ROLE OF ESG IN REDUCING TAX AVOIDANCE: THE MODERATING EFFECT OF TAX INCENTIVES
DOI:
https://doi.org/10.29303/akurasi.v8i2.779Keywords:
ESG, Tax Avoidance, Tax IncentiveAbstract
The growing attention to corporate responsibility underscores the importance of sustainable business operations, including through incentivized tax systems. This study aims to examine the extent to which firms leverage ESG performance to engage in tax avoidance and how tax incentives promote transparent and sustainable business practices. The research objects are firms listed on the Indonesia Stock Exchange with Thomson Reuters ESG scores for the period 2018-2022. Statistical results indicate no significant relationship between ESG scores for the environmental and governance aspects and tax avoidance. However, there is a significant negative relationship between the social aspect and tax avoidance. Moderated Regression Analysis indicates that tax incentives moderate the ESG components for the environmental and social aspects in relation to tax avoidance. Future research could explore the types of tax incentives most effective at motivating firms to enhance sustainable development without engaging in fraudulent actions. These findings imply that strengthening tax incentive policies can improve corporate compliance and promote sustainable and transparent business behavior.
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References
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Donaldson, T., & Preston, L. E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of Management, 20(1), 65–91. https://www.jstor.org/stable/258887
Faruq, N. Al. (2021). ESG Beri Dampak Positif Bagi Korporasi Indonesia. Investor.Id. https://investor.id/market-and-corporate/242816/esg-beri-dampak-positif-bagi-korporasi-indonesia
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Gallemore, J., & Labro, E. (2015). The importance of the internal information environment for tax avoidance. Journal of Accounting and Economics, 60(1), 149–167. https://doi.org/10.1016/j.jacceco.2014.09.005
Garg, M., Khedmati, M., Meng, F., & Thoradeniya, P. (2022). Tax avoidance and stock price crash risk: Mitigating role of managerial ability. International Journal of Managerial Finance, 18(1), 1–27. https://doi.org/10.1108/IJMF-03-2020-0103
Ghazali, A., & Zulmaita. (2020). Pengaruh pengungkapan environmental, social, and governance (ESG) terhadap tingkat profitabilitas perusahaan (Studi empiris pada perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia. Prosiding SNAM PNJ, 3.
Hamijaya, M. (2015). Pengaruh insentif pajak dan insentif non pajak terhadap manajemen laba saat terjadi penurunan tarif pajak penghasilan badan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi Bisnis, 17(1), 1–9.
Harnesk, J. (2019). Investigating the Relationship Between ESG.
Hasibuan, B. M. (2016). Sekilas Tentang Insentif Pajak. Binus University Faculty of Humanities. https://business-law.binus.ac.id/2016/10/17/sekilas-tentang-insentif-pajak/#_ftn2
Huseynov, F., Sardarli, S., & Zhang, W. (2017). Does index addition affect corporate tax avoidance? Journal of Corporate Finance, 43, 241–259. https://doi.org/10.1016/j.jcorpfin.2017.01.008
Jarboui, A., Kachouri Ben Saad, M., & Riguen, R. (2020). Tax avoidance: Do board gender diversity and sustainability performance make a difference? Journal of Financial Crime, 27(4), 1389–1408. https://doi.org/10.1108/JFC-09-2019-0122
Kacem, H., Omri, B., & Ali, M. (2022). Corporate Social Responsibility (CSR) and tax incentives: The case of Tunisian. Journal of Financial Reporting and Accounting, 20(3–4), 639–666. https://doi.org/10.1108/JFRA-07-2020-0213
Khan, N., Abraham, O. O., Alex, A., Eluyela, D. F., & Odianonsen, I. F. (2022). Corporate governance, tax avoidance, and corporate social responsibility: Evidence of emerging market of Nigeria and frontier market of Pakistan. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2080898
Laguir, I., Staglianò, R., & Elbaz, J. (2015). Does corporate social responsibility affect corporate tax aggressiveness? Journal of Cleaner Production, 107, 662–675. https://doi.org/10.1016/j.jclepro.2015.05.059
Lanis, R., & Richardson, G. (2015). Is corporate social responsibility performance associated with tax avoidance? Journal of Business Ethics, 127(2), 439–457. https://doi.org/10.1007/s10551-014-2052-8
Lee, J., & Kim, S. (2021). Designation as the most admired firms to the sustainable management of taxes: Evidence from South Korea. Sustainability, 1–17. https://doi.org/10.3390/su13147994
Lestari, J., & Solikhah, B. (2019). The effect of CSR, tunneling incentive, fiscal loss compensation, debt policy, profitability, and firm size to tax avoidance. Accounting Analysis Journal, 8(1), 31–37. https://doi.org/10.15294/aaj.v8i1.23103
Liu, H., & Lee, H. A. A. pdf. (2019). The effect of corporate social responsibility on earnings management and tax avoidance in Chinese listed companies. International Journal of Accounting and Information Management, 27(4), 632–652. https://doi.org/10.1108/IJAIM-08-2018-0095
Malik, A., Pratiwi, A., & Umdiana, N. (2022). Pengaruh ukuran perusahaan, pertumbuhan penjualan dan capital intensity terhadap tax avoidance. “LAWSUIT” Jurnal Perpajakan, 1(2), 92–108. https://doi.org/10.30656/lawsuit.v1i2.5552
Melinda, A., & Wardhani, R. (2020). The effect of environmental, social, governance, and controversies on firms’ value: Evidence from Asia. Advanced Issues in the Economics of Emerging Markets, 27, 147–173. https://doi.org/10.1108/S1571-038620200000027011
Mgbame, C. O., Aderin, A., Ohalehi, P., & Chijoke-Mgbame, A. M. (2020). Achieving sustainability through environmental, social, and governance reporting: Overcoming the challenges. Advances in Environmental Accounting and Management, 9, 9–25. https://doi.org/10.1108/S1479-359820200000009002
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