PENGARUH PENGUNGKAPAN ESG, KEBERAGAMAN GENDER, KONEKSI POLITIK TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS SEBAGAI PEMODERASI PADA SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan ESG, keberagaman gender, koneksi politik terhadap tax avoidance dengan profitabilitas sebagai variabel moderasi. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan, laporan tahunan, dan laporan keberlanjutan perusahaan yang terdaftar di BEI pada tahun 2022 sampai 2024 dan berfokus pada perusahaan manufaktur sektor makanan dan minuman. Metode analisis yang digunakan adalah regresi data panel dengan menggunakan bantuan perangkat lunak Eviews. Hasil penelitian menunjukkan bahwa pengungkapan ESG berpengaruh negatif signifikan terhadap tax avoidance, sedangkan keberagaman gender dan koneksi politik tidak berpengaruh terhadap tax avoidance. Hasil penelitian juga menunjukkan bahwa profitabilitas sebagai moderasi memperkuat pengaruh antara pengungkapan ESG terhadap tax avoidance, sedangkan profitabilitas sebagai moderasi tidak mampu memperkuat atau memperlemah pengaruh antara keberagaman gender terhadap tax avoidance dan juga profitabilitas sebagai moderasi tidak mampu memperkuat atau memperlemah pengaruh antara koneksi politik terhadap tax avoidance. Kesimpulan dari penelitian ini pengungkapan ESG memiliki peran yang lebih konsisten dalam mempengaruhi tax avoidance jika dibandingkan dengan keberagaman gender dan koneksi politik dalam dewan direksi serta dewan komisaris perusahaan.
References
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Joachim, H. (2024). Tax avoidance firm level characteristics: Evidence from Indonesia. Journal of Applied Finance & Accounting, 11(1), 47–57. https://doi.org/10.21512/jafa.v11i1.11533
Jochmans, K. (2020). Heteroskedasticity-robust inference in linear regression models with many covariates (Working paper). University of Cambridge.
Julvita, F. M., & Pusposari, D. (2025). The effect of profitability, political connections, and gender diversity on tax avoidance. Telaah Ilmiah Akuntansi dan Perpajakan (TIARA), 3(1)
Kamath, A., Poojari, S., & Varsha, K. (2025). Assessing the robustness of normality tests under varying skewness and kurtosis: A practical checklist for public health researchers. BMC Medical Research Methodology, 25, 206. https://doi.org/10.1186/s12874-025-02641-y
Kasir, K., & Syarif, D. (2022). Pengaruh leverage dan capital intensity terhadap agresivitas pajak pada subsektor kimia yang terdaftar di BEI. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(3), 1548–1560.
Li, H., & Zhao, W. (2023). The role of political connections in bad times: Evidence from the COVID-19 pandemic. Economics Letters, 224, 110999. https://doi.org/10.1016/j.econlet.2023.110999
Lim, K. J., & Vonyka, V. (2023). Does tax avoidance affect company values in Indonesia in 2020–2022? JIAKES: Jurnal Ilmiah Akuntansi Kesatuan, 11(3), 461–470. https://doi.org/10.37641/jiakes.v11i3.1810
Mardiati, E., Fitriyah, L., & Nurlaili, L. (2023). Effect of company profitability, size, and growth on corporate social responsibility disclosure in food and beverage sector companies. Enrichment: Journal of Management, 12(6), 1–10. https://www.enrichment.iocspublisher.org
Mulyani, S., & Rosharlianti, Z. (2023). Pengaruh board diversity dan kepemilikan saham publik terhadap pengungkapan corporate social responsibility. KOMPARTEMEN: Jurnal Ilmiah Akuntansi, 21(2), 213–224. http://jurnalnasional.ump.ac.id/index.php/kompartemen
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Prasetya, G., & Muid, D. (2022). Pengaruh profitabilitas dan leverage terhadap tax avoidance. Diponegoro Journal of Accounting, 11(1), 1–6. http://ejournal-s1.undip.ac.id/index.php/accounting
Pratiwi, N. I., Fuadah, L. L., & Yunisvita. (2024). The influence of environmental, social, and governance (ESG), political connections, gender diversity, and capital intensity on tax avoidance. Asian Journal of Management Entrepreneurship and Social Science, 4(3), 1045–1060. https://ajmesc.com/index.php/ajmesc
Putra, Z. K. P., & Suhardianto, N. (2020). The influence of political connection on tax avoidance. Jurnal Akuntansi dan Keuangan, 22(2), 86. https://doi.org/10.9744/jak.22.2.82-90
Raihani, P., Salman, M., & Meutia, T. (2024). Pengaruh profitabilitas, ukuran perusahaan, dan leverage terhadap penghindaran pajak pada perusahaan pertambangan yang terdaftar di BEI. J-Reb: Journal Research of Economic and Bussiness, 3(2), 45–54. https://journal.aira.or.id/index.php/j-reb
Rustandi, Murwaningsari, E., & Rachmawati, S. (2024). The effect of environmental, social and governance (ESG) business strategy on tax aggressiveness with corporate social responsibility (CSR) as a moderation variable. Asian Journal of Management Entrepreneurship and Social Science (AJMESC), 4(1), 1142–1155. https://ajmesc.com/index.php/ajmesc
Sadjiarto, A., Ringoman, J. A., & Angela, L. (2024). The effects of earning management and environmental, social, governance (ESG) on tax avoidance with leverage as a moderating variable. International Journal of Organizational Behavior and Policy, 3(1), 63–74. https://doi.org/10.9744/ijobp.3.1.63-74
Salwa, U. R., & Atikah, S. (2024). The effect of gender diversity on the board of directors and ownership structure on tax avoidance. East Asian Journal of Multidisciplinary Research (EAJMR), 3(6), 2315–2328. https://doi.org/10.55927/eajmr.v3i6.9299
Sasmita, N. G. A. P. D., & Gayatri. (2024). Good corporate governance, profitabilitas, dan tax avoidance. E-Jurnal Akuntansi, 34(6)
Shinta, S. H., & Putra, R. N. A. (2025). Pengaruh board gender diversity dan kepemilikan institusional terhadap penghindaran pajak dengan corporate social responsibility sebagai variabel mediasi. Shafin: Sharia Finance and Accounting Journal, 5(1), 29–56. https://doi.org/10.1905/sfaj.v5i1.15923
Syahputri, A. (2025). The impact of ESG performance and financial constraint on tax avoidance: Evidence from ASEAN 5. Jurnal Dinamika Akuntansi, 17(1), 102–117. https://doi.org/10.15294/jda.v17i1.19610
Tanjaya, C., & Nazir, N. (2021). Pengaruh profitabilitas, leverage, pertumbuhan penjualan, dan ukuran perusahaan terhadap penghindaran pajak. Jurnal Akuntansi Trisakti, 8(2), 189–208. https://doi.org/10.25105/jat.v8i2.9260
Triwahyuningtyas, D. A., & Zulaecha, H. E. (2025). Pengaruh ESG performance, auditor characteristics, dan management incentives terhadap tax avoidance dengan profitability sebagai variabel moderasi. Journal of Artificial Intelligence and Digital Business (RIGGS), 4(2), 6971–6980. https://journal.ilmudata.co.id/index.php/RIGGS
Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan. Lembaran Negara Republik Indonesia Tahun 2021 Nomor 246.
Widuri, R., Tjahjono, P. A., Aditama, V. R., & Fudianto, M. (2020). Female board membership and sustainability: Can they mitigate tax avoidance in Indonesia and Malaysia? In Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020) (Vol. 158). Atlantis Press. https://doi.org/10.2991/aebmr.k.201209.040
Wijayanti, I. O., Asry, S., Pian, S., Jacob, J., & Idayati, F. (2023). Pengaruh profitabilitas dan capital intensity terhadap tax avoidance. Jurnal Ilmiah Edunomika, 8(1). https://doi.org/10.29040/jie.v8i1.1127
Wulansari, E., & Aziz, A. N. (2021). Political connection, CEO gender, kinerja keuangan, dan struktur modal sebagai penentu nilai perusahaan. Conference on Economic and Business Innovation, Fakultas Ekonomi dan Bisnis, Universitas Widyagama Malang
Wuriti, N. M., & Noviari, N. (2023). Profitabilitas, leverage dan penghindaran pajak. E-Jurnal Akuntansi, 33(8). https://doi.org/10.24843/EJA.2023.v33.i08.p08
Yoon, B., Lee, J.-H., & Cho, J.-H. (2021). The effect of ESG performance on tax avoidance—Evidence from Korea. Sustainability, 13(6), 6729. https://doi.org/10.3390/su13126729
Aristiyaningrum, U. L., & Falikhatun. (2024). Corporate tax avoidance: A structured literature review and areas for future research. International Journal of Economics, Business and Management Research, 8(7), 109–124. https://doi.org/10.51505/IJEBMR.2024.8708
Alfiyah, N., Subroto, B., & Ghofar, A. (2020). Is tax avoidance caused by political connection and executive characteristics? Jurnal Akuntansi Multiparadigma, 13(1), 32–41. https://doi.org/10.21776/ub.jamal.2021.13.1.03
Alomair, M., & Metwally, A. B. M. (2025). Does ESG disclosure matter for the tax avoidance–firm value relationship? Evidence from an emerging market. Sustainability, 17(9), 3836. https://doi.org/10.3390/su17093836
Astuti, R. P., Murlwani, A. S., Erdi, T. W., & Tjandra, R. (2024). Pengaruh penghindaran pajak dan leverage terhadap nilai perusahaan yang terdaftar di BEI. Ekuitas: Ekonomi, Keuangan, Investasi dan Syariah, 5(4), 590–597. https://doi.org/10.47005/ekuitas.v5i4.5076
Bandiyono, A., & Dewangga, G. B. S. (2020). Analisis Corporate Social Responsibility Dalam Aspek Perpajakan dan Pengaruhnya Terhadap Penghindaran Pajak. Jurnal Ekonomi, 25(3), 431-446. https://doi.org/10.24912/je.v25i3.694
Budiana, E., & Kusuma, H. (2022). The relationship between gender diversity and tax avoidance practices. International Journal of Research in Business and Social Science (IJRBS), 11(8), 241–250. https://doi.org/10.20525/ijrbs.v11i8.2176
Darsani, P. A., & Sukartha, I. M. (2021). The effect of institutional ownership, profitability, leverage and capital intensity ratio on tax avoidance. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(1), 13–22. https://www.ajhssr.com
Del Gesso, C., & Lodhi, R. N. (2025). Theories underlying environmental, social and governance (ESG) disclosure: A systematic review of accounting studies. Journal of Accounting Literature, 47(2), 433–461. https://doi.org/10.1108/JAL-08-2023-0143
Doloksaribu, A. L. N., Muawanah, U., & Farhan, D. (2025). The effect of inventory intensity, fixed asset intensity, political connection and real earnings management on tax avoidance with audit committee as a moderating. Jurnal Akuntansi Trisakti, 12(1), 61–78. https://doi.org/10.25105/jat.v12i1.21441
Duhoon, A., & Singh, M. (2023). Corporate tax avoidance: A systematic literature review and future research directions. LBS Journal of Management & Research, 21(2), 197–217. https://doi.org/10.1108/LBSJMR-12-2022-0082
Elgharbawy, A., & Aladwey, L. M. A. (2024). ESG performance, board diversity and tax avoidance: Empirical evidence from the UK. Journal of Financial Reporting and Accounting, 22(4), 1–4. https://doi.org/10.1108/JFRA-04-2024-0177
Firmansyah, A., Arham, A., Qadri, R. A., Wibowo, P., Irawan, F., Kustiani, N. A., Wijaya, S., Andriani, A. F., Afriansyah, Z., Kurniawati, L., Mabrur, A., Dinarjito, A., Kusumawati, R., & Mahrus, M. L. (2022). Political connections, investment opportunity sets, tax avoidance: Does corporate social responsibility disclosure in Indonesia have a role? Heliyon, 8(12), e10155. https://doi.org/10.1016/j.heliyon.2022.e10155
Jao, R., Mardiana, A., & Holly, A. (2024). Peran diversitas dewan direksi melalui pertumbuhan dan reputasi dalam menciptakan nilai perusahaan. Jurnal Akuntansi, 18(1), 32–71. https://doi.org/10.25170/jara.v18i1.4626
Jarboui, A., Ben Saad, M. K., & Riguen, R. (2020). Penghindaran pajak: Apakah keragaman gender dan kinerja keberlanjutan membuat perbedaan? Journal of Financial Crime, 27(4), 1392–1397. https://doi.org/10.1108/JFC-08-2019-0122
Joachim, H. (2024). Tax avoidance firm level characteristics: Evidence from Indonesia. Journal of Applied Finance & Accounting, 11(1), 47–57. https://doi.org/10.21512/jafa.v11i1.11533
Jochmans, K. (2020). Heteroskedasticity-robust inference in linear regression models with many covariates (Working paper). University of Cambridge.
Julvita, F. M., & Pusposari, D. (2025). The effect of profitability, political connections, and gender diversity on tax avoidance. Telaah Ilmiah Akuntansi dan Perpajakan (TIARA), 3(1)
Kamath, A., Poojari, S., & Varsha, K. (2025). Assessing the robustness of normality tests under varying skewness and kurtosis: A practical checklist for public health researchers. BMC Medical Research Methodology, 25, 206. https://doi.org/10.1186/s12874-025-02641-y
Kasir, K., & Syarif, D. (2022). Pengaruh leverage dan capital intensity terhadap agresivitas pajak pada subsektor kimia yang terdaftar di BEI. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(3), 1548–1560.
Li, H., & Zhao, W. (2023). The role of political connections in bad times: Evidence from the COVID-19 pandemic. Economics Letters, 224, 110999. https://doi.org/10.1016/j.econlet.2023.110999
Lim, K. J., & Vonyka, V. (2023). Does tax avoidance affect company values in Indonesia in 2020–2022? JIAKES: Jurnal Ilmiah Akuntansi Kesatuan, 11(3), 461–470. https://doi.org/10.37641/jiakes.v11i3.1810
Mardiati, E., Fitriyah, L., & Nurlaili, L. (2023). Effect of company profitability, size, and growth on corporate social responsibility disclosure in food and beverage sector companies. Enrichment: Journal of Management, 12(6), 1–10. https://www.enrichment.iocspublisher.org
Mulyani, S., & Rosharlianti, Z. (2023). Pengaruh board diversity dan kepemilikan saham publik terhadap pengungkapan corporate social responsibility. KOMPARTEMEN: Jurnal Ilmiah Akuntansi, 21(2), 213–224. http://jurnalnasional.ump.ac.id/index.php/kompartemen
Panggabean, K., & Ritonga, P. (2024). Pengaruh tax planning, tax avoidance dan deferred tax burden terhadap firm value pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(1), 1618–1633. https://doi.org/10.31955/mea.v8i1.3882
Pontoh, J. F., & Kustinah, S. (2024). Political connections, board gender diversity, and institutional ownership on tax avoidance. Jurnal Akuntansi, 16(2), 264–278. Universitas Kristen Maranatha. https://journal.maranatha.edu
Prasetya, G., & Muid, D. (2022). Pengaruh profitabilitas dan leverage terhadap tax avoidance. Diponegoro Journal of Accounting, 11(1), 1–6. http://ejournal-s1.undip.ac.id/index.php/accounting
Pratiwi, N. I., Fuadah, L. L., & Yunisvita. (2024). The influence of environmental, social, and governance (ESG), political connections, gender diversity, and capital intensity on tax avoidance. Asian Journal of Management Entrepreneurship and Social Science, 4(3), 1045–1060. https://ajmesc.com/index.php/ajmesc
Putra, Z. K. P., & Suhardianto, N. (2020). The influence of political connection on tax avoidance. Jurnal Akuntansi dan Keuangan, 22(2), 86. https://doi.org/10.9744/jak.22.2.82-90
Raihani, P., Salman, M., & Meutia, T. (2024). Pengaruh profitabilitas, ukuran perusahaan, dan leverage terhadap penghindaran pajak pada perusahaan pertambangan yang terdaftar di BEI. J-Reb: Journal Research of Economic and Bussiness, 3(2), 45–54. https://journal.aira.or.id/index.php/j-reb
Rustandi, Murwaningsari, E., & Rachmawati, S. (2024). The effect of environmental, social and governance (ESG) business strategy on tax aggressiveness with corporate social responsibility (CSR) as a moderation variable. Asian Journal of Management Entrepreneurship and Social Science (AJMESC), 4(1), 1142–1155. https://ajmesc.com/index.php/ajmesc
Sadjiarto, A., Ringoman, J. A., & Angela, L. (2024). The effects of earning management and environmental, social, governance (ESG) on tax avoidance with leverage as a moderating variable. International Journal of Organizational Behavior and Policy, 3(1), 63–74. https://doi.org/10.9744/ijobp.3.1.63-74
Salwa, U. R., & Atikah, S. (2024). The effect of gender diversity on the board of directors and ownership structure on tax avoidance. East Asian Journal of Multidisciplinary Research (EAJMR), 3(6), 2315–2328. https://doi.org/10.55927/eajmr.v3i6.9299
Sasmita, N. G. A. P. D., & Gayatri. (2024). Good corporate governance, profitabilitas, dan tax avoidance. E-Jurnal Akuntansi, 34(6)
Shinta, S. H., & Putra, R. N. A. (2025). Pengaruh board gender diversity dan kepemilikan institusional terhadap penghindaran pajak dengan corporate social responsibility sebagai variabel mediasi. Shafin: Sharia Finance and Accounting Journal, 5(1), 29–56. https://doi.org/10.1905/sfaj.v5i1.15923
Syahputri, A. (2025). The impact of ESG performance and financial constraint on tax avoidance: Evidence from ASEAN 5. Jurnal Dinamika Akuntansi, 17(1), 102–117. https://doi.org/10.15294/jda.v17i1.19610
Tanjaya, C., & Nazir, N. (2021). Pengaruh profitabilitas, leverage, pertumbuhan penjualan, dan ukuran perusahaan terhadap penghindaran pajak. Jurnal Akuntansi Trisakti, 8(2), 189–208. https://doi.org/10.25105/jat.v8i2.9260
Triwahyuningtyas, D. A., & Zulaecha, H. E. (2025). Pengaruh ESG performance, auditor characteristics, dan management incentives terhadap tax avoidance dengan profitability sebagai variabel moderasi. Journal of Artificial Intelligence and Digital Business (RIGGS), 4(2), 6971–6980. https://journal.ilmudata.co.id/index.php/RIGGS
Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan. Lembaran Negara Republik Indonesia Tahun 2021 Nomor 246.
Widuri, R., Tjahjono, P. A., Aditama, V. R., & Fudianto, M. (2020). Female board membership and sustainability: Can they mitigate tax avoidance in Indonesia and Malaysia? In Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020) (Vol. 158). Atlantis Press. https://doi.org/10.2991/aebmr.k.201209.040
Wijayanti, I. O., Asry, S., Pian, S., Jacob, J., & Idayati, F. (2023). Pengaruh profitabilitas dan capital intensity terhadap tax avoidance. Jurnal Ilmiah Edunomika, 8(1). https://doi.org/10.29040/jie.v8i1.1127
Wulansari, E., & Aziz, A. N. (2021). Political connection, CEO gender, kinerja keuangan, dan struktur modal sebagai penentu nilai perusahaan. Conference on Economic and Business Innovation, Fakultas Ekonomi dan Bisnis, Universitas Widyagama Malang
Wuriti, N. M., & Noviari, N. (2023). Profitabilitas, leverage dan penghindaran pajak. E-Jurnal Akuntansi, 33(8). https://doi.org/10.24843/EJA.2023.v33.i08.p08
Yoon, B., Lee, J.-H., & Cho, J.-H. (2021). The effect of ESG performance on tax avoidance—Evidence from Korea. Sustainability, 13(6), 6729. https://doi.org/10.3390/su13126729
Published
2026-06-08
How to Cite
Christina, M., & Trisnawati, E. (2026). PENGARUH PENGUNGKAPAN ESG, KEBERAGAMAN GENDER, KONEKSI POLITIK TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS SEBAGAI PEMODERASI PADA SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 10(2), 447-465. https://doi.org/10.31955/mea.v10i2.7514
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