ENVIRONMENTAL, SOCIAL, AND GOVERNANCE PILLARS AND TAX AVOIDANCE: A FUTURE RESEARCH AGENDA IN INDONESIA

DOI:

https://doi.org/10.29303/akurasi.v8i2.774

Authors

  • Alfian Andrianto Faculty of Economics and Business, Sebelas Maret University
  • Eko Arief Sudaryono Faculty of Economics and Business, Sebelas Maret University
  • Y Anni Aryani Faculty of Economics and Business, Sebelas Maret University
  • Doddy Setiawan Faculty of Economics and Business, Sebelas Maret University

Keywords:

Tax Avoidance, ESG, Literature Review

Abstract

Taxes are Indonesia's main source of state revenue, yet tax avoidance remains a persistent challenge. At the same time, Environmental, Social, and Governance (ESG) practices are increasingly recognized as mechanisms to improve corporate transparency and accountability. However, the relationship between ESG pillars and tax avoidance in Indonesia has not been systematically reviewed. This study aims to map prior evidence and propose a future research agenda. A Systematic Literature Review (SLR) of 66 articles published in Sinta-1 and Sinta-2 accredited journals during 2015–2025 was conducted using the PICO framework and a charting the field approach. The findings show that the Governance pillar dominates (87.6% of proxies), with institutional ownership, audit committees, and independent commissioners as the most common variables. The Social and Environmental pillars remain underexplored, while the Effective Tax Rate (ETR) is the most widely used tax avoidance measure. This study recommends diversifying ESG indicators, broadening tax avoidance measures, and employing varied methodologies. Its contribution lies in providing a comprehensive mapping and a concrete agenda to close conceptual and methodological gaps.

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Published

2025-12-23

How to Cite

Andrianto, A., Sudaryono, E. A., Aryani, Y. A., & Setiawan, D. (2025). ENVIRONMENTAL, SOCIAL, AND GOVERNANCE PILLARS AND TAX AVOIDANCE: A FUTURE RESEARCH AGENDA IN INDONESIA. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 8(2), 243–264. https://doi.org/10.29303/akurasi.v8i2.774

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Vol. 8 No. 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, December 2025

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