The Effect of ESG, Sustainable Financial Performance, and Ownership Structure on Tax Avoidance in Banking Companies Listed on the IDX in 2022–2024

Nursalim ; Nursalim ; Risanda Alirastra Budiantoro
International Journal of Economics, Commerce, and... 📅 2025 Vol 2, No 3 🔗 DOI: 10.62951/ijecm.v2i3.893
Abstract
This study aims to examine the influence of profitability, Sustainable Financial Performance, and firm size on tax avoidance in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research uses a quantitative approach, relying on secondary data obtained from the annual financial reports of banking companies. The analysis method applied is multiple linear regression to assess the effect of the independent variables profitability, Sustainable Financial Performance, and firm size on the dependent variable, tax avoidance. The findings reveal that profitability, Sustainable Financial Performance, and firm size have a simultaneous and significant impact on tax avoidance. Partially, each variable also exerts a significant influence, suggesting that financial performance, capital structure, and company scale play key roles in determining tax avoidance behavior. The results are expected to enrich tax accounting literature and serve as practical input for banking management in formulating legal and efficient tax strategies.
Keywords
Profitability; Firm Size; Tax Avoidance; Banking Companies; Sustainable Financial Performance
How to Cite

Nursalim, et al. (2025). The Effect of ESG, Sustainable Financial Performance, and Ownership Structure on Tax Avoidance in Banking Companies Listed on the IDX in 2022–2024. International Journal of Economics, Commerce, and Management, 2(3). https://doi.org/10.62951/ijecm.v2i3.893

Nursalim, Nursalim; Risanda Alirastra Budiantoro, "The Effect of ESG, Sustainable Financial Performance, and Ownership Structure on Tax Avoidance in Banking Companies Listed on the IDX in 2022–2024," International Journal of Economics, Commerce, and Management, vol. 2, no. 3, 2025.

Nursalim, Nursalim; Risanda Alirastra Budiantoro. "The Effect of ESG, Sustainable Financial Performance, and Ownership Structure on Tax Avoidance in Banking Companies Listed on the IDX in 2022–2024." International Journal of Economics, Commerce, and Management, vol. 2, no. 3, 2025.

Nursalim, Nursalim; Risanda Alirastra Budiantoro. "The Effect of ESG, Sustainable Financial Performance, and Ownership Structure on Tax Avoidance in Banking Companies Listed on the IDX in 2022–2024." International Journal of Economics, Commerce, and Management 2, no. 3 (2025).

Nursalim, et al. (2025) 'The Effect of ESG, Sustainable Financial Performance, and Ownership Structure on Tax Avoidance in Banking Companies Listed on the IDX in 2022–2024', International Journal of Economics, Commerce, and Management, 2(3). doi: 10.62951/ijecm.v2i3.893.

Nursalim, Nursalim; Risanda Alirastra Budiantoro. The Effect of ESG, Sustainable Financial Performance, and Ownership Structure on Tax Avoidance in Banking Companies Listed on the IDX in 2022–2024. International Journal of Economics, Commerce, and Management. 2025;2(3).

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