The Effect of ESG Disclosure and Capital Intensity on Tax Avoidance Among Logistics Companies Listed on the Indonesia Stock Exchange, 2020–2024
Keywords:
ESG Disclosure, Capital Intensity, Tax Avoidance, ETR
Abstract
This study aims to examine the effects of ESG Disclosure and Capital Intensity on Tax Avoidance among logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The population for this study consists of all logistics companies listed on the IDX during the 2020-2024 period, with a purposive sampling technique employed. The research method employed was quantitative causality analysis. The data used were secondary data sourced from the IDX. Data analysis utilized multiple linear regression processed using SPSS software. The results of the study indicate that, when analyzed individually, Capital Intensity has a negative and significant effect on Tax Avoidance, where as ESG Disclosure does not have a significant effect on Tax Avoidance. When analyzed simultaneously, ESG Disclosure and Capital Intensity have a significant effect on Tax Avoidance.
References
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El Ghoul, S., Guedhami, O., Kim, Y., & Yoon, H. J. (2026). Tax Avoidance and ESG disclosure mandates: International evidence. Journal of International Business Studies. https://doi.org/10.1057/s41267-026-00846-x
Fionasari, D., Suci, R. G., Putri, A. M., Syaf Putra, R., & Iznillah, M. L. (2026). Tax Avoidance di Indonesia: Analisis Peran Corporate Governance, Corporate Social Responsibility, dan Direksi Perempuan. Jurnal Akuntansi Dan Ekonomika, 15(2), 410–419. https://doi.org/10.37859/jae.v15i2.10540
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Irawanti, G. (2024). PENGARUH DERIVATIF KEUANGAN DAN CAPITAL INTENSITY TERHADAP AKTIVITAS TAX AVOIDANCE. Equator Journal of Management and Entrepreneurship (EJME), 12(2), 109–121. https://doi.org/10.26418/ejme.v12i2.76207
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Isnan Fatony, S., Azahra, S., & Evi Naustapardede, T. (2026). Intensitas Modal dan Penghindaran Pajak Korporat: Tinjauan Literatur Sistematis dan Agenda Penelitian Masa Depan. Benefits: Journal of Economics and Tourism, 3(2), 258–273. https://doi.org/10.69836/benefits-jeti.v3i2.883
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Khoiriyah, N., & Habiburrochman, H. (2026). Environmental, Social, and Governance (ESG) and Corporate Tax Avoidance: Evidence from Non-Financial Firms in Indonesia, Malaysia, and Singapore. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 14(3), 3321–3334. https://doi.org/10.37676/ekombis.v14i3.10074
Khusna, K., & Subandi, H. (2025). ESG DISCLOSURE, RELATED PARTY TRANSACTIONS, AND EXECUTIVE CHARACTERISTICS ON TAX AVOIDANCE. Jurnal Akuntansi Kontemporer, 17(1), 67–83. https://doi.org/10.33508/jako.v17i1.5837
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Mohamad Sodikin, Amanda Dwi Lestari, Erminia Nacwa Sava, Indah Kusuma Saputri, Caesilia Sagita Angel, Susmiyati, Febi Lusia Lim, Orinda Jayanti Pungkasari, Lenita Ganis Septiani, Atthariq Roiyan Zulmi, & Lungguh Herwanto. (2026). Reconceptualizing Online Purchase Decision: The Strategic Role of Economic Benefit, Convenience, and Transaction Flexibility in Indonesia. E-Logis : Jurnal Ekonomi Logistik, 8(1), 1–14. https://doi.org/10.70375/e-logis.v8i1.200
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Rahmawati, L., & Heliani, H. (2026). Pengaruh ESG Disclosure dan Tata Kelola Internal terhadap Tax Avoidance pada Sektor Consumer Non-Cyclicals yang terdaftar di BEI. RIGGS: Journal of Artificial Intelligence and Digital Business, 5(2), 10336–10345. https://doi.org/10.31004/riggs.v5i2.10311
Ramadhani, M. W. (2026). Pengaruh ESG Disclosure dan Kinerja Lingkungan terhadap Tax Avoidance pada Perusahaan Manufaktur BEI. Journal of Applied Accounting, 5(1), 18–28. https://doi.org/10.52158/jaa.v5i1.1558
Regas, R., & Hardiningsih, P. (2025). Analisis Tax Avoidance Berdasarkan Faktor Internal Perusahaan Dengan Tata Kelola Komisaris Independen Sebagai Variabel Moderasi. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(6), 5089–5100. https://doi.org/10.35870/jemsi.v11i6.4901
Setiawan, R. B. (2025). Pengembangan Konektivitas Multimoda sebagai Strategi Penguatan Efisiensi Logistik dan Integrasi Rantai Pasok Nasional. Jurnal Sosial Teknologi, 5(10), 4121–4127. https://doi.org/10.59188/jurnalsostech.v5i10.32476
Shobprina, L., Jeandry, G., & Kusumaningrum, S. (2026). Corporate Tax Avoidance Determinants Based on Financial Ratios and Firm Size: Determinan Penghindaran Pajak Korporasi Berdasarkan Rasio Keuangan dan Ukuran Perusahaan. Academia Open, 11(2). https://doi.org/10.21070/acopen.11.2026.14753
Sulia, S. (2024). FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN LQ45 DI BEI PERIODE 2019-2021. Jurnal Akuntansi dan Keuangan, 29(1), 39–48. https://doi.org/10.23960/jak.v29i1.1301
Suryadi, T., Astama, S. P., & Gani, F. (2025). CAPITAL INTENSITY AS DETERMINANT OF TAX AVOIDANCE IN IDX BUMN20 COMPANIES: INSIGHTS FROM 2023. JURNAL AKUNTANSI BARELANG, 10(1), 210–217. https://doi.org/10.33884/jab.v10i1.10063
Velte, P. (2026). Corporate Social Responsibility ( CSR ) and Tax Avoidance: A Literature Review on Contextual Factors. Sustainable Development, sd.70812. https://doi.org/10.1002/sd.70812
Wijaya, S., Br Gurusinga, L., & Yusnaini, Y. (2026). PENGARUH CAPITAL INTENSITY, FIXED ASSET INTENSITY DAN DEFERRED TAX EXPENSE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR INDUSTRY CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2024. JURNAL AKUNTANSI BARELANG, 10(2), 76–89. https://doi.org/10.33884/jab.v10i2.11499
Yolintia, D., & Wenny, C. D. (2024). PENGARUH BEBAN PAJAK TANGGUHAN DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK. Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi, 4(2), 107–118. https://doi.org/10.35449/surplus.v4i2.859
Zahra, M. R. (2025). The Influence of Environmental, Social, and Governance (ESG) Disclosure, Profitability, Leverage, and Capital Intensity on Tax Avoidance in Manufacturing Companies during The 2021-2023 Period. Tax Accounting Applied Journal, 4(2), 22–32. https://doi.org/10.14710/taaij.2025.29066
Zhao, X., Yu, X., Huang, T., & Wang, Y. (2026). Between law and market: Voluntary ESG disclosure as a legal counterpoint to mandatory governance in China. Frontiers in Sustainability, 7, 1857419. https://doi.org/10.3389/frsus.2026.1857419
Anjarwi, A. W., Azmi, A. C., Hidayat, K., Ranatarisza, M. M., & Ningsih, D. N. C. (2026). Digital reporting and the global minimum tax: OECD Pillar Two implementation. Policy Design and Practice, 9(3), 299–324. https://doi.org/10.1080/25741292.2026.2617719
Dinarjito, A. (2026). ESG and Tax Avoidance relationship: A systemic literature review. Educoretax, 6(4), 183–201. https://doi.org/10.54957/educoretax.v6i4.2085
El Ghoul, S., Guedhami, O., Kim, Y., & Yoon, H. J. (2026). Tax Avoidance and ESG disclosure mandates: International evidence. Journal of International Business Studies. https://doi.org/10.1057/s41267-026-00846-x
Fionasari, D., Suci, R. G., Putri, A. M., Syaf Putra, R., & Iznillah, M. L. (2026). Tax Avoidance di Indonesia: Analisis Peran Corporate Governance, Corporate Social Responsibility, dan Direksi Perempuan. Jurnal Akuntansi Dan Ekonomika, 15(2), 410–419. https://doi.org/10.37859/jae.v15i2.10540
Husda, A. P. (2024). GREEN ACCOUNTING: A BIBLIOMETRICS ANALYSIS. JURNAL AKUNTANSI BARELANG, 8(2), 1–6. https://doi.org/10.33884/jab.v8i2.8826
Irawanti, G. (2024). PENGARUH DERIVATIF KEUANGAN DAN CAPITAL INTENSITY TERHADAP AKTIVITAS TAX AVOIDANCE. Equator Journal of Management and Entrepreneurship (EJME), 12(2), 109–121. https://doi.org/10.26418/ejme.v12i2.76207
Irawati, W., Gracia, E. D., Tamara, L. M., Tinambunan, M., Sopita, M., Oktavia, N., & Hammda, S. D. (2025). Pengaruh Intensitas Modal, Pertumbuhan Penjualan, dan Umur Perusahaan terhadap Penghindaran Pajak. Jurnal Trial Balance, 3(1), 50–68. https://doi.org/10.61754/jutriance.v3i1.131
Isnan Fatony, S., Azahra, S., & Evi Naustapardede, T. (2026). Intensitas Modal dan Penghindaran Pajak Korporat: Tinjauan Literatur Sistematis dan Agenda Penelitian Masa Depan. Benefits: Journal of Economics and Tourism, 3(2), 258–273. https://doi.org/10.69836/benefits-jeti.v3i2.883
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Khoiriyah, N., & Habiburrochman, H. (2026). Environmental, Social, and Governance (ESG) and Corporate Tax Avoidance: Evidence from Non-Financial Firms in Indonesia, Malaysia, and Singapore. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 14(3), 3321–3334. https://doi.org/10.37676/ekombis.v14i3.10074
Khusna, K., & Subandi, H. (2025). ESG DISCLOSURE, RELATED PARTY TRANSACTIONS, AND EXECUTIVE CHARACTERISTICS ON TAX AVOIDANCE. Jurnal Akuntansi Kontemporer, 17(1), 67–83. https://doi.org/10.33508/jako.v17i1.5837
Maharani, A. P., Mustika, I. G., & Heniwati, E. (2025). Pengaruh Green Accounting, Leverage, dan Profitabilitas terhadap Nilai Perusahaan dengan CSR Sebagai Variabel Moderasi. Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi), 13(1), 41. https://doi.org/10.25157/je.v13i1.18837
Mohamad Sodikin, Amanda Dwi Lestari, Erminia Nacwa Sava, Indah Kusuma Saputri, Caesilia Sagita Angel, Susmiyati, Febi Lusia Lim, Orinda Jayanti Pungkasari, Lenita Ganis Septiani, Atthariq Roiyan Zulmi, & Lungguh Herwanto. (2026). Reconceptualizing Online Purchase Decision: The Strategic Role of Economic Benefit, Convenience, and Transaction Flexibility in Indonesia. E-Logis : Jurnal Ekonomi Logistik, 8(1), 1–14. https://doi.org/10.70375/e-logis.v8i1.200
Osman, R. N. A., Wiralestari, W., Wahyudi, I., & Arum, E. D. P. (2026). The effect of tax planning, deferred tax expense, and earnings management on Tax Avoidance with corporate governance as a moderating variable. Journal of Economics and Business Letters, 6(2), 18–29. https://doi.org/10.55942/jebl.v6i2.1746
Rahmawati, L., & Heliani, H. (2026). Pengaruh ESG Disclosure dan Tata Kelola Internal terhadap Tax Avoidance pada Sektor Consumer Non-Cyclicals yang terdaftar di BEI. RIGGS: Journal of Artificial Intelligence and Digital Business, 5(2), 10336–10345. https://doi.org/10.31004/riggs.v5i2.10311
Ramadhani, M. W. (2026). Pengaruh ESG Disclosure dan Kinerja Lingkungan terhadap Tax Avoidance pada Perusahaan Manufaktur BEI. Journal of Applied Accounting, 5(1), 18–28. https://doi.org/10.52158/jaa.v5i1.1558
Regas, R., & Hardiningsih, P. (2025). Analisis Tax Avoidance Berdasarkan Faktor Internal Perusahaan Dengan Tata Kelola Komisaris Independen Sebagai Variabel Moderasi. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(6), 5089–5100. https://doi.org/10.35870/jemsi.v11i6.4901
Setiawan, R. B. (2025). Pengembangan Konektivitas Multimoda sebagai Strategi Penguatan Efisiensi Logistik dan Integrasi Rantai Pasok Nasional. Jurnal Sosial Teknologi, 5(10), 4121–4127. https://doi.org/10.59188/jurnalsostech.v5i10.32476
Shobprina, L., Jeandry, G., & Kusumaningrum, S. (2026). Corporate Tax Avoidance Determinants Based on Financial Ratios and Firm Size: Determinan Penghindaran Pajak Korporasi Berdasarkan Rasio Keuangan dan Ukuran Perusahaan. Academia Open, 11(2). https://doi.org/10.21070/acopen.11.2026.14753
Sulia, S. (2024). FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN LQ45 DI BEI PERIODE 2019-2021. Jurnal Akuntansi dan Keuangan, 29(1), 39–48. https://doi.org/10.23960/jak.v29i1.1301
Suryadi, T., Astama, S. P., & Gani, F. (2025). CAPITAL INTENSITY AS DETERMINANT OF TAX AVOIDANCE IN IDX BUMN20 COMPANIES: INSIGHTS FROM 2023. JURNAL AKUNTANSI BARELANG, 10(1), 210–217. https://doi.org/10.33884/jab.v10i1.10063
Velte, P. (2026). Corporate Social Responsibility ( CSR ) and Tax Avoidance: A Literature Review on Contextual Factors. Sustainable Development, sd.70812. https://doi.org/10.1002/sd.70812
Wijaya, S., Br Gurusinga, L., & Yusnaini, Y. (2026). PENGARUH CAPITAL INTENSITY, FIXED ASSET INTENSITY DAN DEFERRED TAX EXPENSE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR INDUSTRY CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2024. JURNAL AKUNTANSI BARELANG, 10(2), 76–89. https://doi.org/10.33884/jab.v10i2.11499
Yolintia, D., & Wenny, C. D. (2024). PENGARUH BEBAN PAJAK TANGGUHAN DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK. Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi, 4(2), 107–118. https://doi.org/10.35449/surplus.v4i2.859
Zahra, M. R. (2025). The Influence of Environmental, Social, and Governance (ESG) Disclosure, Profitability, Leverage, and Capital Intensity on Tax Avoidance in Manufacturing Companies during The 2021-2023 Period. Tax Accounting Applied Journal, 4(2), 22–32. https://doi.org/10.14710/taaij.2025.29066
Zhao, X., Yu, X., Huang, T., & Wang, Y. (2026). Between law and market: Voluntary ESG disclosure as a legal counterpoint to mandatory governance in China. Frontiers in Sustainability, 7, 1857419. https://doi.org/10.3389/frsus.2026.1857419
Published
2026-09-17
How to Cite
Permata, P., Anggun Permata Husda, & Elok Heniwati. (2026). The Effect of ESG Disclosure and Capital Intensity on Tax Avoidance Among Logistics Companies Listed on the Indonesia Stock Exchange, 2020–2024. International Journal of Economics, Business and Innovation Research, 5(05), 4616-4632. https://doi.org/10.63922/ijebir.v5i05.6569
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