HUBUNGAN ANTARA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DAN TAX AVOIDANCE: STUDI SYSTEMATIC LITERATURE REVIEW
DOI:
https://doi.org/10.51903/jiab.v5i1.1050Keywords:
ESG, Tax Avoidance, Penghindaran Pajak, Systematic Literature ReviewAbstract
Penelitian ini bertujuan untuk memperoleh pemahaman yang komprehensif mengenai perkembangan studi terdahulu terkait hubungan antara Environmental, Social, Governance (ESG) dan Tax Avoidance, pengukuran serta hasil yang diperoleh penelitian sebelumnya, dan peluang penelitian di masa depan. Pendekatan Systematic Literature Review (SLR) digunakan untuk meminimalkan bias atas penelitian terdahulu yang beragam. Software Publish or Perish sebagai alat bantu dan Google Scholars sebagai mesin pencarian. Diperoleh 27 artikel ilmiah yang relevan serta sesuai dengan kriteria inkluasi dan eksklusi dalam rentang waktu 2015-2025. Hasil dari penelitian ini menunjukkan bahwa artikel ilmiah terkait hubungan antara ESG dan Tax Avoidance mengalami perkembangan signifikan. Meski artikel ilmiah yang sesuai baru muncul pada 2021, namun data sampel dari 2009 hingga 2023 sudah digunakan dengan sektor non-keuangan menjadi yang paling diminati. Terdapat 17 teori yang digunakan sebelumnya dan agency theory menjadi yang terfavorit dengan menempatkan ESG sebagai variabel independen dan Tax Avoidance sebagai variabel dependen. Diperoleh 4 Proksi untuk mengukur Tax Avoidance dan 9 proksi untuk mengukur ESG. Dengan Multiple Linear Regression sebagai teknik analisis yang paling banyak dipakai, hasil yang mayoritas dapatkan adalah ESG berpengaruh signifikan secara negatif terhadap Tax Avoidance. Penelitian ini diharapkan mampu berkontribusi akademik dengan menghimpun berbagai rujukan.
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