PENGARUH TRANSFER PRICING, KOMPENSASI MANAJEMEN, DAN NILAI ESG TERHADAP PENGHINDARAN PAJAK PADA SEKTOR PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA TAHUN 2021-2023

THE IMPACT OF TRANSFER PRICING, EXECUTIVE COMPENSATION, AND ESG PERFORMANCE ON TAX AVOIDANCE IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2021–2023

Penelitian ini bertujuan untuk menguji pengaruh transfer pricing, kompensasi manajemen, dan nilai Environmental, Social, and Governance (ESG) terhadap penghindaran pajak pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Metode penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kompensasi manajemen berpengaruh signifkan terhadap penghindaran pajak, dan nilai ESG berpengaruh signifikan. Namun, transfer pricing tidak berpengaruh signifikan terhadap penghindaran pajak. Implikasi dari penelitian ini mengindikasikan bahwa struktur insentif dan tata kelola keberlanjutan menjadi faktor penting dalam pengendalian agresivitas pajak perusahaan.

Kata kunci: ESG, kompensasi manajemen, penghindara pajak, transfer pricing

This study aims to examine the effect of transfer pricing, management compensation, and Environmental, Social, and Governance (ESG) scores on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. This research uses a quantitative approach with multiple linear regression analysis. The results show that management compensation has a significant effect on tax avoidance, and ESG scores also have a significant effect. However, transfer pricing does not have a significant effect on tax avoidance. The implications of this study indicate that incentive structures and sustainability governance are important factors in controlling corporate tax aggressiveness..

Keywords: ESG, Executive Compensation, Tax Avoidance, Transfer Pricing