Journal of Management Research and Review (JMRR) · Research article · Open access
Does ESG Performance Affect Tax Avoidance? Moderating Role of ESG Committee
Yvany Tarigan, Januar Budi Nugroho
31 January 2026 · Vol. 2, Issue 1, pp. 46-48
DOI: 10.65150/EP-jmrr/V2E1/2026-06
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What is this article about?
The relationship between ESG disclosures and corporate tax strategies has become increasingly important due to growing stakeholder expectations for firms to transparently report their environmental, social, and governance practices. This study investigates the effect of Environmental, Social, and Governance (ESG) performance on tax avoidance among publicly listed non-financial firms in Indonesia during the 2021–2024 period.
Article at a glance
- Published
- 31 January 2026
- Volume / issue / pages
- Vol. 2, Issue 1, pp. 46-48
- ISSN
- 3051-3588 (online) · 3051-357X (print)
- Licence
- CC BY 4.0 — free to read and reuse with attribution
- Peer review
- Double-blind, at least two independent reviewers
- Publisher
- EP Journals Group
Abstract
The relationship between ESG disclosures and corporate tax strategies has become increasingly important due to growing stakeholder expectations for firms to transparently report their environmental, social, and governance practices. This study investigates the effect of Environmental, Social, and Governance (ESG) performance on tax avoidance among publicly listed non-financial firms in Indonesia during the 2021–2024 period. Employing Moderated Regression Analysis (MRA), the study utilizes a panel dataset comprising 180 firms listed on the Indonesia Stock Exchange. A key contribution of this research is the inclusion of the ESG committee as a moderating variable to examine how ESG performance influences corporate tax avoidance. The findings reveal that ESG performance positively and significantly affects the Effective Tax Rate (ETR), indicating an inverse relationship with tax avoidance, both for overall ESG performance and for each pillar individually. Moreover, the ESG committee strengthens this effect by serving as a moderating factor, with the social pillar exhibiting the strongest impact in reducing tax avoidance. These results underscore the substantive role of ESG committees in translating ESG practices into more responsible tax behavior.
Keywords: ESG, ESG Committee, Tax Avoidance, Sustainability
Cite this article
Yvany Tarigan, & Januar Budi Nugroho (2026). Does ESG Performance Affect Tax Avoidance? Moderating Role of ESG Committee. Journal of Management Research and Review, 2(1), 46-48. https://doi.org/10.65150/EP-jmrr/V2E1/2026-06
@article{Yvany2026,
title = {Does ESG Performance Affect Tax Avoidance? Moderating Role of ESG Committee},
author = {Yvany Tarigan and Januar Budi Nugroho},
journal = {Journal of Management Research and Review},
year = {2026},
volume = {2},
number = {1},
pages = {46-48},
doi = {10.65150/EP-jmrr/V2E1/2026-06},
url = {https://doi.org/10.65150/EP-jmrr/V2E1/2026-06}
}Questions about this article
Who wrote this article?
Yvany Tarigan, Januar Budi Nugroho.
Where and when was it published?
In Journal of Management Research and Review, Volume 2, Issue 1, pages 46-48, published by EP Journals Group on 31 January 2026.
Is this article free to read?
Yes. It is open access under a Creative Commons Attribution 4.0 (CC BY 4.0) licence, so anyone can read, share and reuse it with attribution.
What is the DOI of this article?
10.65150/EP-jmrr/V2E1/2026-06 (https://doi.org/10.65150/EP-jmrr/V2E1/2026-06).
How do I cite this article?
APA: Yvany Tarigan, & Januar Budi Nugroho (2026). Does ESG Performance Affect Tax Avoidance? Moderating Role of ESG Committee. Journal of Management Research and Review, 2(1), 46-48. https://doi.org/10.65150/EP-jmrr/V2E1/2026-06
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