DO ESG PRACTICES MEDIATE THE RELATIONSHIP BETWEEN BOARD CHARACTERISTICS AND TAX AVOIDANCE?

RACHMATULLAH, MUHAMMAD AGUNG and Novriansa, Agil (2025) DO ESG PRACTICES MEDIATE THE RELATIONSHIP BETWEEN BOARD CHARACTERISTICS AND TAX AVOIDANCE? Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the mediation of Environmental, Social, and Governance (ESG) practices on the relationship between board characteristics and tax avoidance in non-financial companies. The objects of the study were non-financial companies listed in Indonesia and Malaysia during the period 2017-2023. Secondary data were collected through a purposive sampling method from Refinitiv LSEG Workspace, resulting in 900 observations. Data analysis used panel data regression and Baron & Kenny mediation test with Stata MP 17 software. The results of the study showed that board gender diversity has a positive effect on tax avoidance, while board independence has a negative effect. Board financial expertise has no effect on tax avoidance. Then board gender diversity and board independence have a positive effect on ESG, while board financial expertise has a negative effect on ESG. Furthermore, ESG is proven to partially mediate the relationship between board gender diversity, board independence and tax avoidance, but does not mediate the relationship between board financial expertise.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	ESG, KARAKTERISTIK DEWAN, PENGHINDARAN PAJAK
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhammad Agung Rachmatullah Rachmatullah
Date Deposited:	15 Jul 2025 04:52
Last Modified:	15 Jul 2025 04:52
URI:	http://repository.unsri.ac.id/id/eprint/177892

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