PENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) DISCLOSURE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR PERTAMBANGAN SUB-SEKTOR BATUBARA SERTA ANEKA LOGAM DAN MINERAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024
Keywords:
ESG Disclosure, Tax Avoidance, Mining Companies, Tax Compliance, Corporate Governance.Abstract
This study analyzes the effect of Environmental, Social, and Governance (ESG) disclosure on tax avoidance in coal and various metals and minerals mining companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period, while comparing the strength of ESG influence between the two subsectors. Using a comparative causal quantitative approach, data were obtained from companies' annual reports and sustainability reports, with samples determined through purposive sampling. The analysis was conducted using IBM SPSS 25. The results show that Environmental and Social disclosure aspects have a significant effect on tax avoidance, while Governance aspects have no significant effect. The influence of ESG is stronger in the various metals and minerals subsector than in the coal subsector, reflecting differences in operational characteristics and compliance with sustainability practices. The study concludes that ESG disclosure, especially in the environmental and social dimensions, can promote transparency and suppress tax avoidance. Therefore, improving the quality of ESG disclosure can be a monitoring instrument to strengthen corporate governance and tax compliance.
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