ANALISIS PENGARUH TRANSFORMASI DIGITAL DAN ESG TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI PERIODE 2021–2024

Fadhilah Putri Ghassani; Richatul Jannah

doi:10.31539/w3b10c26

Authors

Fadhilah Putri Ghassani Universitas Negeri Semarang
Richatul Jannah Universitas Negeri Semarang

DOI:

https://doi.org/10.31539/w3b10c26

Keywords:

Transformasi Digital; ESG; Penghindaran Pajak; CETR; Perusahaan Sektor Energi

Abstract

Studi ini menginvestigasi pengaruh adopsi teknologi digital serta kinerja Environmental, Social, and Governance (ESG) terhadap strategi efisiensi pajak pada emiten sektor energi di Bursa Efek Indonesia (BEI) periode 2021–2024. Dengan memanfaatkan desain penelitian kuantitatif, analisis regresi data panel diterapkan pada 156 data observasi yang berasal dari 39 perusahaan. Dalam kerangka ini, variabel penghindaran pajak diproksikan menggunakan Cash Effective Tax Rate (CETR), sedangkan intensitas pengungkapan digital dalam laporan tahunan digunakan untuk menakar transformasi digital dan standar Global Reporting Initiative (GRI) menjadi basis penilaian skor ESG. Melalui uji spesifikasi model, Random Effect Model ditetapkan sebagai teknik estimasi terbaik. Analisis statistik memperlihatkan bahwa transformasi digital berkorelasi positif dan signifikan dengan tingkat penghindaran pajak. Sebaliknya, kinerja ESG secara individual tidak terbukti memengaruhi keputusan perpajakan perusahaan secara signifikan. Kendati demikian, secara simultan seluruh variabel prediktor memiliki kontribusi nyata terhadap model penelitian. Temuan ini mengindikasikan bahwa digitalisasi memfasilitasi manajemen dalam optimalisasi beban pajak, sementara implementasi ESG di sektor energi nasional belum cukup kuat untuk membatasi perilaku agresivitas pajak tersebut.

References

Abeysekera I, Li F, Lu Y (2021) Financial disclosure quality and sustainability disclosure quality. A case in China. PLoS ONE 16(5): e0250884.

Amanda, J., Maryati, S., & Patmawati, P. (2025). The influence of digital transformation, internal control and earning management on tax avoidance. Jurnal Akuntansi dan Auditing, 22(1), 1–17.

Amidu, M., Coffie, W., & Acquah, P. (2019). Transfer pricing, earnings management and tax avoidance of firms in Ghana. Journal of Financial Crime, 26(1), 235–259.

Armstrong, C. S., Blouin, J. L., Jagolinzer, A. D., & Larcker, D. F. (2015). Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics, 60(1), 1–17.

Chen, M., Zhao, K., & Jin, W. (2024). Corporate digital transformation and tax avoidance: Evidence from China. Pacific-Basin Finance Journal, 85, 102400.

Damayanty, P., & Putri, T. A. (2021). Corporate governance and tax avoidance: Evidence from Indonesia. Jurnal Akuntansi dan Keuangan, 23(2), 85–97.

Damayanti, F., Khomsiyah, S. D. M., & Aryati, T. (2025). The impact of digital transformation and market power on corporate tax avoidance: The moderating role of internal control in Indonesian listed firms. Journal of Information Systems Engineering and Management.

Desai, M. A., & Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79(1), 145–179.

García-Sánchez, I. M., Hussain, N., Khan, S. A., & Martínez-Ferrero, J. (2020). Assurance of sustainability reports and tax avoidance. Corporate Social Responsibility and Environmental Management, 27(4), 2091–2106.

Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2–3), 127–178.

Harrison, J. S., Freeman, R. E., & Sá de Abreu, M. C. (2015). Stakeholder theory as an ethical approach to effective management. Journal of Business Ethics, 127(1), 143–156.

Hörisch, J., Freeman, R. E., & Schaltegger, S. (2020). Applying stakeholder theory in sustainability management. Organization & Environment, 33(1), 1–24.

Karlinah, N., Wijaya, A. L., & Sari, R. N. (2024). Digital transformation and corporate tax behavior: Evidence from emerging markets. Journal of Accounting and Taxation, 16(1), 45–60.

Khan, M., Srinivasan, S., & Tan, L. (2021). Institutional ownership and corporate tax avoidance. The Accounting Review, 96(2), 1–31.

Kovermann, J., & Velte, P. (2019). The impact of corporate governance on corporate tax avoidance—A literature review. Journal of International Accounting, Auditing and Taxation, 36, 100270.

Laguir, I., Staglianò, R., & Elbaz, J. (2022). Does corporate social responsibility affect corporate tax avoidance? Journal of Business Ethics, 175(4), 763–785.

Lee, H. (2025). Integrating ESG into corporate tax strategy and innovation: Evidence from South Korea. Sustainability.

Lu, Y., & Abeysekera, I. (2021). Stakeholder power, corporate social responsibility and tax avoidance. Journal of Cleaner Production, 278, 123–139.

Minnick, K., & Noga, T. (2016). Do corporate governance characteristics influence tax management? Journal of Corporate Finance, 34, 188–210.

Nguyen, T. H., & Pham, H. Q. (2024). Digital transformation, corporate governance, and tax avoidance in emerging markets. Sustainability, 16(2), 845.

OECD. (2021). Corporate tax statistics: Second edition. Organisation for Economic Co-operation and Development. https://www.oecd.org

Souguir, A., Jarboui, A., & Mili, M. (2024). Environmental performance and tax avoidance: Evidence from ESG reporting firms. Sustainability Accounting, Management and Policy Journal, 12(3), 210–225.

Sugiyono. 2023. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Wahyuningtias, T., Nugroho, A. B., & Setiawan, D. (2025). Analisis penghindaran pajak perusahaan energi di Indonesia. Jurnal Ilmiah Bisnis dan Perpajakan (BIJAK), 7(1), 28–35.

Wicaksono, A., & Muid, D. (2024). ESG disclosure and tax avoidance: Evidence from Indonesian listed companies. Jurnal Akuntansi Multiparadigma, 15(2), 233–250.

Yoon, B., Lee, J. H., & Byun, R. (2021). Corporate social responsibility and tax avoidance: Evidence from Korea. Journal of Business Ethics, 173(2), 241–259.

Zeng, T. (2019). Relationship between corporate social responsibility and tax avoidance: international evidence. Social Responsibility Journal, 15(2), 244–257.

Zhang, Y., Yuan, L., Ibrahim, I., & Omar, R. (2025). Sustainability in Question: Climate Risk, Environment, Social and Governance Performance, and Tax Avoidance. Sustainability, 17(4), 1400.