The Effect of CSR and ESG Disclosure on Tax Avoidance with Financial Performance as a Moderation

Shafanur, Ghaniya Nazeera and Sari, Martdian Ratna (2023) The Effect of CSR and ESG Disclosure on Tax Avoidance with Financial Performance as a Moderation. Proceedings of the 11th International Conference on Emerging Challenges: Smart Business and Digital Economy 2023. (Submitted)

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Abstract

This research was conducted with the aim of testing and analyzing the effect of Corporate Social Responsibility and ESG Disclosure on Tax Avoidance with Financial Performance as a moderating variable. The data sources for this study are 66 annual reports and sustainability reports from banking companies listed on the IDX for the 2018-2022 period. The sample in this study was determined using the purposive sampling method with the first criterion being companies that published annual reports and sustainability reports for 2018-2022 and companies that had published annual reports and reports for the 2022 period before June 15, 2023. The variables used in this study were tax avoidance as the dependent variable measured using the Effective Tax Rate (ETR) proxy, corporate social responsibility and ESG Disclosure as independent variables each measured using the CSR Score and ESG Score, and financial performance as a moderating variable measured using Return on Assets. The results of this study state that Corporate Social Responsibility and ESG Disclosure have no effect on taxavoidance. Then, financial performance using Return on Assets measurement is significantly stated to be able to strengthen the relationship between Corporate Social Responsibility and ESG Disclosure on tax avoidance.

Item Type: Article
Subjects: D Finance > D Finance
D Finance > DB Financial report
Divisions: Program Studi Sarjana > Akuntansi Bisnis
Depositing User: Agus LIM Salim
Date Deposited: 10 Mar 2025 03:44
Last Modified: 10 Mar 2025 04:34
URI: http://repo.ppm-manajemen.ac.id/id/eprint/3228

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