The influence of managerial ability and profitability on tax avodance with Environmental, Social, and Governance (ESG) moderation
DOI:
https://doi.org/10.54957/educoretax.v5i10.1833Kata Kunci:
ESG, Managerial Ability, Profitability, Tax AvoidanceAbstrak
This study is motivated by Indonesia's low tax ratio, which is driven by a significant tax gap. Corporate tax avoidance is a primary contributor to this gap. Furthermore, the inconsistency of findings in previous research regarding the factors that influence tax avoidance reinforces the urgency of this study. This research aims to analyze the influence of managerial ability and profitability on tax avoidance, examining the moderating role of Environmental, Social, and Governance (ESG) performance. This study employs a quantitative approach using panel data from 27 non-financial public companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The sample was selected using a purposive sampling method. Tax avoidance is measured using the Book-Tax Difference (BTD) proxy, managerial ability by Data Envelopment Analysis (DEA), profitability by Return on Assets (ROA), and ESG scores obtained from Refinitiv. Data analysis was performed using Moderated Regression Analysis (MRA) with random effects model. The findings indicate that (1) managerial ability has a negative effect on tax avoidance, suggesting that more capable managers tend to refrain from tax avoidance practices. (2) Profitability has a positive effect on tax avoidance, showing that the incentive to protect high profits encourages tax avoidance. (3) ESG weakens the negative influence of managerial ability on tax avoidance, implying that high ESG performance may serve as a "reputational cushion" that allows managers to take on tax avoidance risks. (4) ESG fails to moderate the effect of profitability on tax avoidance, indicating a hierarchy of incentives in tax avoidance decision-making.
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