The Effect Of Environmental, Social, And Governance (Esg), Good Corporate Governance (Gcg), And Profitability On Tax Aggressiveness, With Capital Intensity As An Intervening Variable
(A Study of Mining Companies Listed on the Indonesia Stock Exchange for the Period 2021–2025)
DOI:
https://doi.org/10.24905/icobis.v2i1.105Keywords:
Environmental Social Governance (ESG), Good Corporate Governance (GCG), Profitability, Tax Aggressiveness, Capital IntensityAbstract
This study aims to analyze the effect of Environmental, Social, and Governance (ESG), Good Corporate Governance (GCG), and profitability on tax aggressiveness, with capital intensity as an intervening variable in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2025 period. This study employed a quantitative approach using secondary data obtained from the companies' financial statements and sustainability reports. The population consisted of 63 companies, while the sample was selected using a purposive sampling technique, resulting in 39 companies. With a five-year observation period, the total number of observations was 195. Data were analyzed using multiple linear regression analysis and the Sobel test. The results indicate that, partially, ESG has a significant negative effect on capital intensity, GCG has no effect on capital intensity, and profitability has a significant negative effect on capital intensity. Furthermore, capital intensity has no effect on tax aggressiveness. The Sobel test results show that capital intensity is unable to mediate the effects of ESG, GCG, and profitability on tax aggressiveness. These findings indicate that investments in fixed assets by mining companies are primarily intended to support operational activities and business sustainability rather than to serve as a strategy for engaging in tax aggressiveness.
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