Pengaruh Environmental Social Governance (ESG), Capital Intensity, dan Inventory Intensity terhadap Penghindaran Pajak

Abstract

This study aims to analyze the influence of Environmental, Social, and Governance (ESG) factors, capital intensity, and inventory intensity on tax avoidance. It employs a quantitative method using secondary data specifically financial statements and sustainability reports from Non-Cyclical Consumer Sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The sampling technique employed was purposive sampling, resulting in a sample of 16 companies with 80 observations. The data analysis method used was panel data regression utilizing the Common Effect Model (CEM) approach and the EViews 13 software. The results of this study indicate that Environmental Social Governance (ESG), Capital Intensity, and Inventory Intensity simultaneously have a significant effect on Tax Avoidance. Individually, Environmental Social Governance (ESG) has a significant effect on Tax Avoidance. Capital Intensity does not have a significant effect on Tax Avoidance, whereas Inventory Intensity has a significant effect on Tax Avoidance.