Determinan Tax Avoidance Perusahaan Energi BEI: ESG Disclosure, Capital Intensity, Dan Kepemilikan Institusional 2020-2024
Article Sidebar
Main Article Content
Abstract
This study examines the influence of ESG Disclosure, Capital Intensity, and Institutional Ownership on Tax Avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This study was motivated by inconsistencies in previous research results regarding the factors influencing Tax Avoidance. The study used a quantitative approach with secondary data obtained from financial statements, annual reports, and sustainability reports. The research sample consisted of 6 companies with a total of 30 observations selected using a purposive sampling technique. Data analysis was conducted using panel data regression with the Common Effect Model (CEM). The results showed that partially ESG Disclosure, Capital Intensity, and Institutional Ownership had no significant effect on Tax Avoidance, while simultaneously all three variables had a significant effect on Tax Avoidance. This study contributes by examining these three variables in energy sector companies during the 2020-2024 period. The implications of the study indicate that corporate transparency, asset structure, and institutional oversight need to be considered together in understanding corporate Tax Avoidance practices.
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Afridayani, & Ramlan Nugraha. (2024). Pengaruh Kepemilikan Institusional , Sales Growth, Dan Capital Intensity Terhadap Tax Avoidance. JURNAL SeMaRaK, 7(1), 1–10. https://doi.org/10.32493/smk.v7i1.38536
Afrika, R. (2021). Kepemilikan institusional terhadap penghindaran pajak. Balance: Jurnal Akuntansi Dan Bisnis, 6(2), 132–144. https://doi.org/https://doi.org/10.32502/jab.v6i2.3968
Alfina, I. T., Nurlaela, S., & Wijayanti, A. (2018). The influence of profitability, leverage, independent commissioner, and company size to tax avoidance. PROCEEDING ICTESS (International Conference on Technology, Education and Social Sciences), 102–106. https://ejurnal.unisri.ac.id/index.php/proictss/article/view/2201
Andi, H. A., Alimatun, N., Yunita, A. I., Ratmila, R., & Nur’eni, N. (2025). Comparison of FEM-LSDV Panel Regression with Classical Panel Regression Models in Analyzing Economic Growth in Indonesia. Journal of Applied Informatics and Computing, 9(5), 2450–2460.
Anggraini, P., & Wahyudi, I. (2022). Pengaruh reputasi perusahaan, environmental, social and governance dan kualitas audit terhadap tax avoidance. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(2), 643–649. https://doi.org/https://doi.org/10.32670/fairvalue.v5i2.2120
Annisa, N., & Situmeang, C. (2025). The Effect Of Subsidiary Ownership, Leverage, And Capital Intensity On Tax Avoidance: Profitability’s Moderating Role: An empirical study of manufacturing companies listed on the IDX in 2023. Jurnal Terapan Ilmu Manajemen Dan Bisnis, 8(2), 115–129. https://doi.org/https://doi.org/10.58303/6a5e3190
Baier, P., Berninger, M., & Kiesel, F. (2020). Environmental, social and governance reporting in annual reports: A textual analysis. Financial Markets, Institutions & Instruments, 29(3), 93–118. https://doi.org/https://doi.org/10.1111/fmii.12132
BINUS University. (2021). Memahami Uji t dalam Regresi Linear. Accounting BINUS. https://accounting.binus.ac.id/2021/08/12/memahami-uji-t-dalam-regresi-linear/
Darsani, P. A., & Sukartha, I. M. (2021). The effect of institutional ownership, profitability, leverage and capital intensity ratio on tax avoidance. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(1), 13–22. https://www.ajhssr.com/wp-content/uploads/2021/01/C215011322.pdf
Desiana, D., & Wibowo, S. (2023). Pengaruh Capital Intensity, Company Size, Institutional Ownership dan Audit Quality terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Consumer GoodsYang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022). Global Accounting: Jurnal Akuntansi, 2(2). https://jurnal.ubd.ac.id/index.php/ga/article/view/2415/1556
Dewi, S. L., & Oktaviani, R. M. (2021). Pengaruh leverage, capital intensity, komisaris independen dan kepemilikan institusional terhadap tax avoidance. Akurasi: Jurnal Studi Akuntansi Dan Keuangan, 4(2), 179–194. https://doi.org/https://doi.org/10.29303/akurasi.v4i2.122
Fauzia, E., Pambudi, J. E., & Febrianto, H. G. (2025). Can Institutional Ownership Moderate Green Accounting, Capital Intensity, Deferred Tax Burden on Effective Tax? Buletin Poltanesa, 26(1), 74–82. https://doi.org/10.51967/tanesa.v26i1.3267
Ghozali, I. (2018). Aplikasi analisis multivariate dengan IBM SPSS 25. In Semarang: Badan Penerbit Universitas Diponegoro (9th ed.).
Hanifia, M. S., & Lastanti, H. S. (2025). Pengaruh Esg Performance, Financial Distress, dan Good Corporate Governance Terhadap Tax Avoidance. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 6(3), 1593 – 1609. https://doi.org/10.47467/elmal.v6i3.6965
Husada, E. V., & Handayani, S. (2021). Pengaruh pengungkapan ESG terhadap kinerja keuangan perusahaan (Studi empiris pada perusahaan sektor keuangan yang terdaftar di BEI periode 2017-2019). Jurnal Bina Akuntansi, 8(2), 122–144. https://doi.org/https://doi.org/10.52859/jba.v8i2.173
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/https://doi.org/10.1016/0304-405X(76)90026-X
Jusman, J., & Nosita, F. (2020). Pengaruh corporate governance, capital intensity dan profitabilitas terhadap tax avoidance pada sektor pertambangan. Jurnal Ilmiah Universitas Batanghari Jambi, 20(2), 697–704. https://doi.org/https://doi.org/10.33087/jiubj.v20i2.997
Laurensia, C., Haryono, H., & Helmi, S. M. (2025). Pengaruh Profitabilitas, Firm Size, Dan Leverage Terhadap Tax Avoidance Dengan Dimoderasi Oleh Capital Intensity. JCA (Jurnal Cendekia Akuntansi), 6(1), 94–112. https://doi.org/https://doi.org/10.32503/akuntansi.v6i1.7064
Marlinda, D. E., Titisari, K. H., & Masitoh, E. (2020). Pengaruh GCG, profitabilitas, capital intensity, dan ukuran perusahaan terhadap tax avoidance. Ekonomis: Journal of Economics and Business, 4(1), 39–47. https://doi.org/https://doi.org/10.33087/ekonomis.v4i1.86
Nugraha, M. I., & Mulyani, S. D. (2019). Peran leverage sebagai pemediasi pengaruh karakter eksekutif, kompensasi eksekutif, capital intensity, dan sales growth terhadap tax avoidance. Jurnal Akuntansi Trisakti, 6(2), 301–324. https://doi.org/https://doi.org/10.25105/jat.v6i2.5575
Nurlaely, H., & Dewi, R. (2024). Pengaruh pengungkapan corporate governance, environmental social governance, environmental uncertainty dan corporate reputation terhadap tax avoidance. Jurnal Ilmiah Edunomika, 8(1). https://doi.org/https://doi.org/10.29040/jie.v8i1.10581
Praditasari, N. K. A., & Setiawan, P. E. (2017). Pengaruh good corporate governance, ukuran perusahaan, leverage dan profitabilitas pada tax avoidance. E-Jurnal Akuntansi Universitas Udayana, 19(2), 1229–1258.
Pratiwi, N. I., Fuadah, L. L., & Yunisvita, Y. (2024). Pengaruh Environmental, Social, And Governance (ESG) Dan Capital Intensity Terhadap Tax Avoidance Pada Perusahaan Publik Yang Terdaftar Di Bursa Efek Indonesia (BEI). Management Studies and Entrepreneurship Journal (MSEJ), 5(2), 7772–7783. https://doi.org/10.37385/msej.v5i2.5494
Putri, C. L., & Lautania, M. F. (2016). Pengaruh Capital Intensity Ratio, Inventory Intensity Ratio, Ownership Strucutre dan Profitability Terhadap Effective Tax Rate (ETR)(Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 1(1), 101–119.
Ratnasari, D., & Nuswantara, D. A. (2020). Pengaruh kepemilikan institusional dan leverage terhadap penghindaran pajak (tax avoidance). Jurnal Akuntansi AKUNESA, 9(1). https://doi.org/https://doi.org/10.26740/akunesa.v9n1.p%25p
Salsabila, K., & Murdianingrum, S. L. (2026). Tax Avoidance: Pengaruh Komisaris Independen, Capital Intensity, dan ESG Disclosure pada Sektor Energi. Monex: Journal of Accounting Research, 15(1), 158–172. https://doi.org/https://doi.org/10.30591/monex.v15i1.9997
Sari, I. P. (2025). The Influence Of Esg Performance, Profitability And Capital Intensity On Tax Avoidance: case study of manufacturing in consumer goods on the Indonesia Stock Exchange for the 2021-2024 period). JASS (Journal of Accounting for Sustainable Society), 7(02), 1–13. https://doi.org/10.35310/jass.v7i02.1627
Shinta, S. H., & Putra, R. N. A. (2025). Pengaruh Board Gender Diversity Dan Kepemilikan Institusional Terhadap Penghindaran Pajak Dengan Corporate Social Responsibility Sebagai Variabel Mediasi. Shafin: Sharia Finance and Accounting Journal, 5(1), 29–56. https://doi.org/https://doi.org/10.19105/sfj.v5i1.15923
Siregar, S. V. N. P., & Utama, S. (2006). Pengaruh struktur kepemilikan, ukuran perusahaan, dan praktik corporate gorvernance terhadap pengelolaan laba (earnings management). The Indonesian Journal of Accounting Research, 9(3). https://doi.org/http://doi.org/10.33312/ijar.161
Suryarini, T., & Tarmudji, T. (2012). Pajak di Indonesia. Graha Ilmu.
Syakirah, A., Wawo, A., & Anwar, P. (2025). Pengaruh Capital Intensity Dan Good Corporate Governance (GCG) Terhadap Tax Avoidance Dengan Corporate Social Responsibility (CSR) Sebagai Variabel Moderasi. E-Jurnal Akuntansi TSM, 5(2), 387–402. https://doi.org/10.34208/ejatsm.v5i2.2868
Yusnidar, Y., Wahyudi, T., & Yusnaini, Y. (2025). The relationship between ESG factors, profitability, and tax avoidance: a systematic literature review. Jurnal Akuntansi, 14(2), 151–164. https://doi.org/https://doi.org/10.46806/ja.v14i2.1397