PENGARUH ESG DAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK

Abstract

This study aims to empirically examine the effect of Environmental, Social, and Governance and independent commissioners on tax avoidance in state-owned enterprises listed on the Indonesia Stock Exchange in 2021-2023. The research population  includes all 34 State-Owned listed on the IDX during the 2021-2023 period, with a sample of 19 companies studied over 3 years, resulting in a total of 57 samples. The sampel in this study used purposive sampling. The data analysis method used in this study was quantitative analysis  using SPSS version 25 data processing software. The results of this study indicate that ESG variables do not affect tax avoidance while independent commissioners variabels do affect tax avoidance.