The Impact of Environmental, Social and Governance, Sustainable Financial Performance, Ownership Structure, and Composition of Company Directors on Tax Avoidance: Evidence from Indonesia

The Impact of Environmental, Social and Governance, Sustainable Financial Performance, Ownership Structure, and Composition of Company Directors on Tax Avoidance: Evidence from Indonesia

The aim of the present study is to empirically estimate the impact of ESG, composition of company directors, ownership structure and financial performance on tax avoidance. To achieve the study objectives, 114 companies listed on Indonesian Stock Exchange market are selected covering the data span...

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Bibliographic Details
Main Authors:	Kadarisman Hidayati, Diana Zuhroh
Format:	Article
Language:	English
Published:	EconJournals 2023-11-01
Series:	International Journal of Energy Economics and Policy
Subjects:	Ownership structure ESG Composition of company directors Financial performance Indonesia
Online Access:	https://econjournals.com/index.php/ijeep/article/view/14557

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