Pengaruh Pengungkapan ESG, Deferred Tax Expense, dan Debt to Equity Ratio (DER) Terhadap Tax Avoidance (Studi Kasus Pada Perusahaan Sektor Perkebunan Kelapa Sawit Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020- 2024)
Abstract
Kepentingan perpajakan bagi pemerintah dan perusahaan bersifat tidak selaras. Perusahaan mengartikan pajak sebagai
beban yang harus dibayarkan namun bagi pemerintah pajak diartikan sebagai suatu pendapatan untuk negara. Tax
avoidance adalah ikhtiar yang dilakukan oleh suatu company dalam menghindarkan pajak yang lazim dibayarkan.
Riset ini berfokus dalam mengetahui efek dari pengungkapan ESG, deferred income tax expense, dan leverage ratio
terhadap reduksi beban pajak (tax avoidance) pada company sub unit perkebunan kelapa sawit yang terlisting pada
Bursa Efek Indonesia periode 2020-2024. Penelitian menggunakan data yang telah tersedia yaitu data pada laman
setiap company. Terdapat totak populasi 28 perusahaan. Hal tersebut didapatkan dengan pengambilan sample yang
hanya memilih sampel tertentu atau dapat disebut purposive sampling technique. terpilih sebanyak delapan sampel
company terpilih yang menjadi objek pada riset ini dengan total 30 sampel observasi. Data dianalisis dengan
memanfaatkan analisis regresi data panel dengan Eviews 12 dalam analisis metode. Akhir dari riset menunjukkan
bahwasannya pemberian pengungkapan ESG, deferred tax expense, dan leverage ratio memberi efek simultan
terhadap tax avoidance. Tax avoidance dipengaruhi oleh pengungkapan ESG secara positif. Sementara deferred tax
expense dan debt to equity ratio tidak memiliki pengaruh terhadap reduksi beban pajak (tax avoidance). Maka dari
riset ini dapat kita ketahui bahwa perusahaan dengan pengungkapan ESG yang tinggi mendorong perusahaan
melakukan praktik tax avoidance.
Kata Kunci : Deferred Tax Expense, Debt to Equity Ratio, Pengungkapan ESG, Tax Avoidance.
References
Fathurrahman, R., & Dewi, R. R. (2024). Pengaruh Strategi Perusahaan, Transparansi, Kinerja ESG terhadap
Penghindaran Pajak pada Perusahaan Konsumen Non-Cyclicals Sub Sektor Makanan dan Minuman Tahun
–2023. EKOMA: Jurnal Ekonomi, Manajemen, Akuntansi, 3(6), 796–810
Griffith, D. A. (2013). Establishing qualitative geographic sample size in the presence of spatial autocorrelation.
Annals of the Association of American Geographers, 103(5), 1107–1122.
https://doi.org/10.1080/00045608.2013.776884
Ha, N. M., Trang, T. T. P., & Vuong, P. M. (2021). The impact on corporate financial leverage of the relationship
between tax avoidance and institutional ownership: A study of listed firms in Vietnam. Montenegrin Journal of
Economics, 17(4), 79–91. https://doi.org/10.14254/1800-5845/2021.17-4.6
Haija, A. A. A. (2024). ESG performance and tax avoidance: The case of the Jordanian capital market. In Studies in
Systems, Decision and Control (Chap. 38). https://doi.org/10.1007/978-3-031-43490-7_38
Inamura, Y., & Okuda, S. (2017). Deferred taxes and cost of debt: Evidence from Japan. Asia-Pacific Journal of
Accounting and Economics, 24(1–2), 203–220. https://doi.org/10.1080/16081625.2016.1227714
Iriyadi, Meiryani, Darmawan, M. A., Warganegara, D. L., Purnomo, A., & Persada, S. F. (2024). The effect of
sustainability reporting, transfer pricing, and deferred tax expense on tax avoidance in multinational
manufacturing sector companies. Journal of Governance and Regulation, 13(1), 50–62.
https://doi.org/10.22495/jgrv13i1art5
Jiang, H., Hu, W., & Jiang, P. (2024). Does ESG performance affect corporate tax avoidance? Evidence from China.
Finance Research Letters. https://doi.org/10.1016/j.frl.2024.105056
Kurnia, D., Pratomo, D., & Raharja, D. G. (2021). The influence of capital intensity and fiscal loss compensation on
tax avoidance (Study of food and beverages companies listed on the Indonesia Stock Exchange from 2010–
. PalArch’s Journal of Archaeology of Egypt/Egyptology, 18(1), 813–823.
Laux, R. C. (2013). The association between deferred tax assets and liabilities and future tax payments. Accounting
Review, 88(4), 1357–1383. https://doi.org/10.2308/accr-50417
Machdar, N. M. (2022). Does tax avoidance, deferred tax expenses and deferred tax liabilities affect real earnings
management? Evidence from Indonesia. Institutions and Economies, 14(2), 75–92.
https://doi.org/10.22452/IJIE.vol14no2.5
Muhmad, S. N., Haat, M. H. C., Taha, R., Rashid, N., & Muhmad, S. N. (2020). The influ ence of the financial
indicators towards the changes of the corporate tax avoidance. Journal of Advanced Research in Dynamical
and Control Systems, 12(11). https://doi.org/10.5373/JARDCS/V12I11/20201026
Melia, M. (2022). Pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap tax avoidance pada perusahaan
manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017–2020. Jurnal
Ilmiah Mahasiswa Manajemen, 3(1), 13–24. https://doi.org/10.1234/jimm.v3i1.567
Menicacci, L., & Simoni, L. (2024). Negative media coverage of ESG issues and corporate tax avoidance.
Sustainability Accounting, Management and Policy Journal. https://doi.org/10.1108/SAMPJ-01-2023-0024
Muti’ah, Marsyaf, & Ahmad, Z. (2021). The influence of sales growth, debt equity ratio (DER) and related party
transaction on tax avoidance. International Journal of Management Studies and Social Science Research, 3(4),
–245. https://www.ijmsssr.org/paper/V3I4/Doc/29.pdf
Mukhtardini, M., Susanto, H., Rahmah, S. M., Saftiana, Y., & Kalsum, U. (2024). Tax avoidance practices: Effect of
environmental, social, and governance, earning management, and company size as moderating variable (Study
on LQ45 companies listed in Indonesia stock exchange). Asian Economic and Financial Review, 14(2), 127–
https://doi.org/10.55493/5002.v14i2.5010
Nasly, S. (2024, 10 Oktober). Dugaan penghindaran pajak, ratusan pengusaha sawit di Indonesia jadi sorotan.
Pajakku. Diakses dari https://artikel.pajakku.com/dugaan-penghindaran-pajak-ratusan-pengusaha-sawit-diindonesia-jadi-sorotan [7 Maret 2025]
Nurlaely, H., & Dewi, R. R. (2023). Pengaruh pengungkapan corporate governance, environmental social
governance, environmental uncertainty dan corporate reputation terhadap tax avoidance. Edunomika, 8(1), 1–
https://ejournal.univpgripalembang.ac.id/index.php/edunomika/article/view/4692
Nuradindra, Y. A., & Laksmi, A. C. (2024). Tax avoidance in state owned and family-owned enterprises: An
Indonesian study. In Lecture Notes in Networks and Systems (Vol. 792, pp. 229–240). Springer.
https://doi.org/10.1007/978-3-031-53998-5_17
Nolastname, M., Fernando, E., Hendratno, S. P., Dewiyanti, S., & Yanny, V. (2021). The effect of deferred tax
expenses on earning management in banking companies. ACM International Conference Proceeding Series.
https://doi.org/10.1145/3457640.3457664
Omobero, C. O., Jones, E., & Ekundayo, G. (2025). Corporate financing and taxation in an emerging economy.
International Journal of Accounting and Economics Studies. https://doi.org/10.14419/ijcaes.v
Pratiwi, N. I., Fuadah, L. L., & Yunisvita. (2024). The influence of environmental, social, and governance (ESG)
and capital intensity on tax avoidance in public companies listed on the Indonesian Stock Exchange (IDX).
Management Studies and Entrepreneurship Journal, 5(2), 7772–7783.
http://journal.yrpipku.com/index.php/msej
Ramadhani, F. N., & Ningsih, S. S. (2021). Pengaruh return on asset, debt to equity ratio dan deferred tax expense
terhadap tax avoidance. Jurnal Manajemen Bisnis, 11(1), 39–45.
