Febi Tessalonika Putri Sihombing, - (2026) PERAN KUALITAS TATA KELOLA BERBASIS ESG DALAM MEMODERASI PENGARUH TAX PLANNING TERHADAP RISIKO REPUTASI PERUSAHAAN PUBLIK DI INDONESIA. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The fiscal independence of a nation relies heavily on the robustness of its tax revenue, yet a structural irony arises when corporate entities exploit regulatory loopholes to implement tax efficiency strategies that potentially erode the state’s tax base. This research examines whether tax planning correlates with a decline in corporate reputation. Grounded in Signaling Theory and Agency Theory, this study positions Environmental, Social, and Governance (ESG) performance as a moderating variable in the relationship between tax planning and reputational risk of public companies listed on the Indonesia Stock Exchange. The urgency of this research is reinforced by the implementation of the Harmonization of Tax Regulations Law (UU HPP) and the planned 15% Global Minimum Tax under the OECD’s Pillar Two framework, as investor perspectives have shifted from viewing aggressive tax strategies as managerial capability to perceiving them as sources of reputational risk. Unlike prior studies, this research integrates financial and non-financial dimensions into a unified framework, testing whether high ESG scores function as a “reputational buffer.” The findings are expected to guide corporate tax policy aligned with ESG principles and strengthen fiscal transparency in Indonesia.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No.Panggil: 2310102061] [Pembimbing: Suparna Wijaya] [Penguji 1:Andy Setiawan] [Penguji 2: Bunga Anisah Harared] |
| Uncontrolled Keywords: | tax avoidance, ESG,reputational risk, moderation public company, idx, fiscal tranparency |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | FEBI TESSALONIKA PUTRI SIHOMBING |
| Date Deposited: | 07 Sep 2026 01:06 |
| Last Modified: | 07 Sep 2026 01:06 |
| URI: | http://repository.upnvj.ac.id/id/eprint/51102 |
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