Environmental, Social, and Governance (ESG) dan Tax avoidance Perusahaan: Sebuah Systematic Literature Review dalam Konteks Kebijakan Fiskal
DOI:
https://doi.org/10.54065/jss.6.2.2026.1299Keywords:
Environmental Social Governance, Penghindaran Pajak, Kebijakan Fiskal, Keberlanjutan Korporat, Systematic Literature ReviewAbstract
Urgensi penelitian ini terletak pada pentingnya memahami keterkaitan antara praktik Environmental, Social, and Governance (ESG) dan tax avoidance sebagai dasar perumusan kebijakan fiskal yang lebih transparan, berkelanjutan, serta mampu menekan praktik penghindaran pajak perusahaan. Penelitian ini mengeksplorasi hubungan antara praktik Environmental, Social, and Governance dengan perilaku penghindaran pajak perusahaan melalui pendekatan systematic literature review terhadap 30 studi periode 2021-2025. Analisis tematik mengungkap bahwa mayoritas penelitian mendokumentasikan hubungan negatif signifikan antara kinerja ESG dan tax avoidance, dengan mekanisme pengaruh melalui pengurangan kendala finansial, peningkatan pengendalian internal, dan penguatan pengawasan eksternal. Namun terdapat inkonsistensi empiris yang mengindikasikan kompleksitas hubungan dalam konteks berbeda. Dimensi social dan governance menunjukkan pengaruh negatif lebih konsisten dibandingkan dimensi environmental yang justru paradoks dalam beberapa konteks. Faktor moderasi seperti ukuran perusahaan, struktur kepemilikan, kualitas audit, dan pengalaman internasional direktur membentuk dinamika hubungan ESG-perpajakan. Temuan mengindikasikan perlunya standarisasi pengukuran ESG, integrasi insentif keberlanjutan dalam kebijakan fiskal, dan penguatan mekanisme pengawasan untuk mencegah greenwashing. Penelitian ini berkontribusi pada pengembangan teori perpajakan dan ESG serta memberikan rekomendasi praktis bagi regulator, manajemen, dan investor dalam merancang strategi yang mengintegrasikan praktik berkelanjutan dengan kepatuhan perpajakan.
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