Analysis of Environmental, Social, Governance on Tax Avoidance in Companies Listed on the Indonesia Stock Exchange (IDX)
Journal Title: Journal of Economics, Finance and Management Studies - Year 2024, Vol 7, Issue 11
Abstract
Every business actor has different business characteristics, so that each company implements a different strategy. Business characteristics describe the industry in which business actors operate, based on the type of business carried out and the main function of each member in the company or business group. In the context of Environmental, Social, and Governance (ESG), determining business characteristics is done through functional analysis. Along with the development of the globalization era, international trade has a significant impact on the economy of a region, and can even affect the economy of a country. This research uses a qualitative method with a literature study approach and literature study, with the aim of analyzing the influence of ESG on tax avoidance. The data collected are scientific articles and international journals. The results show that companies that implement ESG have a higher level of tax avoidance compared to companies that do not implement ESG.
Authors and Affiliations
Yusnidar , Widya Zahra Chairunnisa, Luk Luk Fuadah
Keywords
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- EP ID EP751713
- DOI 10.47191/jefms/v7-i11-27
- Views 18
- Downloads 0
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