Pengaruh ESG (Environmental, Social, and Governance) dan Kepemilikan Institusional Terhadap Penghindaran Pajak Pada Perusahaan Tambang di Indonesia

الملخص

This study aims to examine the effect of Environmental, Social, and Governance (ESG) and institutional ownership on tax avoidance practices in mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employed a quantitative approach using panel data regression analysis. The sample was selected through a purposive sampling technique, resulting in 15 mining companies with a total of 60 firm-year observations. The research data were obtained from annual reports, financial statements, sustainability reports, and ESG scores provided by the ESGI Dataset Center for Environmental, Social, and Governance Studies (CESGS), Universitas Airlangga. The findings indicate that ESG and institutional ownership simultaneously have a significant effect on tax avoidance. Partially, ESG has a positive and significant effect on tax avoidance, suggesting that companies with higher ESG implementation may still engage in legal tax planning strategies to improve tax efficiency. Meanwhile, institutional ownership has no significant effect on tax avoidance, indicating that institutional investors have not yet functioned effectively as a monitoring mechanism in influencing corporate tax policies. These findings provide empirical evidence that stronger ESG implementation does not necessarily reduce tax avoidance practices, while institutional ownership alone is insufficient to constrain tax avoidance behavior among mining companies in Indonesia.