Determinasi Intensitas Modal, Kinerja ESG, Koneksi Politik terhadap Tax Avoidance di BEI 2023-2024: Studi Kasus Perusahaan di BEI non Keuangan

Tax avoidance practices remain a crucial issue due to their potential to erode state revenue and hinder national development financing. This study aims to analyze and evaluate the effect of fixed capital intensity, Environmental, Social, and Governance (ESG) performance, and political connections on tax avoidance practices. The research method used is quantitative with a panel data analysis approach under the selected Random Effect Model (REM) estimation. The research population covers all companies listed on the Indonesia Stock Exchange (IDX) for the 2023–2024 period. Through the purposive sampling method, a final sample of 259 companies was obtained, resulting in 518 observation data over two years. The partial empirical results demonstrate that fixed capital intensity has a significant negative effect on tax avoidance. Conversely, both ESG performance and political connections are proven to have a significant positive effect on tax avoidance. Simultaneously, the three independent variables significantly influence corporate tax avoidance actions, contributing an Adjusted R-squared value of 10.43%. The practical implication of this study emphasizes the urgent need for tax authorities to increase oversight on companies indicated to be utilizing ESG reporting as a greenwashing strategy or leveraging political protection to avoid taxes. For corporate management, these findings serve as an evaluation to align sustainability commitments with ethical fiscal compliance.