Revealing the Determinants of Tax Avoidance: The Role of Company Characteristics, Corporate Social Responsibility, and Good Corporate Governance in the Energy Sector

Revo Haspi Dwi Putra; Wiwik Tiswiyanti; Misni Erwati

doi:10.63922/ijebir.v5i06.6581

Revo Haspi Dwi Putra Unversitas Jambi, Jambi, Indonesia
Wiwik Tiswiyanti Unversitas Jambi, Jambi, Indonesia
Misni Erwati Unversitas Jambi, Jambi, Indonesia

DOI: https://doi.org/10.63922/ijebir.v5i06.6581

Keywords: Company Characteristics, Corporate Social Responsibility, Good Corporate Governance, Tax Avoidance

Abstract

Introduction/Main Objectives: Tax avoidance practices remain a significant issue because they have the potential to reduce state revenue, even when carried out within the framework of tax regulations. Background Problems: A low effective tax rate indicates that companies in the energy sector are attempting to reduce their tax expenses. Novelty (optional): This study examines the influence of firm characteristics, corporate social responsibility, and good corporate governance on financial statement integrity in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2025 period. Research Methods This study employs a quantitative approach using secondary data from 14 companies (56 observations). Analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. Findings/Results: The research results indicate that firm characteristics have a significant direct negative effect on tax avoidance. Meanwhile, corporate social responsibility and good corporate governance have a significant direct positive effect on tax avoidance. Conclusion: These findings indicate that corporate characteristics play a role in minimizing tax fraud, thereby helping to preserve the company's reputation. CSR disclosures and corporate governance practices can serve as a facade to project a positive image, regardless of the aggressiveness of the company's tax planning strategies.

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