PERAN ENVIRONTMENTAL, SOCIAL, AND GOVERNANCE DALAM MENEKAN PRAKTIK TAX AVOIDANCE: STUDI SCOPING LITERATURE REVIEW DENGAN PENDEKATAN PRISMA
DOI:
https://doi.org/10.47491/landjournal.v7i2.4814Keywords:
ESG, Tax Avoidance, Corporate Governance, Sustainability Reporting, Corporate EthicsAbstract
This study examines whether the implementation of Environmental, Social, and Governance (ESG) contributes to reducing corporate tax avoidance practices using scooping literature review that combines empirical and conceptual findings in the fields of accounting and corporate governance. To find the relationship pattern between ESG and tax avoidance, leading international journals indexed by Scopus and Web of Science over the past ten years were investigated through a literature review and using the PRISMA method. The study shows that in terms of governance and social responsibility dimensions, higher ESG quality tends to correlate with lower levels of tax avoidance, although the strength of the relationship influenced by the institutional context and legal system of each country. The results indicate that ESG functions not only as a compliance tool but also as an ethical and reputational mechanism that limits corporate tax aggressiveness.
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