ENVIRONMENTAL, SOCIAL, AND GOVERNANCE PILLARS AND TAX AVOIDANCE: A FUTURE RESEARCH AGENDA IN INDONESIA

Abstract

Pajak merupakan sumber utama penerimaan negara, namun penghindaran pajak masih menjadi tantangan. Penerapan  Environmental, Social, dan Governance (ESG) semakin diperhatikan untuk meningkatkan transparansi perusahaan, tetapi hubungan ESG dan penghindaran pajak di Indonesia belum dipetakan secara sistematis. Penelitian ini menggunakan Systematic Literature Review (SLR) terhadap 66 artikel jurnal Sinta 1 dan 2 periode 2015–2025 dengan kerangka PICO dan pendekatan charting the field. Hasil menunjukkan dominasi pilar Governance, terutama institutional ownership, audit committee, dan independent commissioner, sementara pilar Social dan Environmental masih terbatas. Effective Tax Rate (ETR) merupakan proksi penghindaran pajak yang paling umum. Studi ini merekomendasikan diversifikasi indikator ESG, pengembangan pengukuran penghindaran pajak, serta pengembangan metodologi yang lebih variatif.   Kontribusi penelitian ini adalah menyediakan pemetaan komprehensif serta agenda riset untuk menutup celah konseptual dan metodologis.Taxes are Indonesia's main source of state revenue, yet tax avoidance remains a persistent challenge. At the same time, Environmental, Social, and Governance (ESG) practices are increasingly recognized as mechanisms to improve corporate transparency and accountability. However, the relationship between ESG pillars and tax avoidance in Indonesia has not been systematically reviewed. This study aims to map prior evidence and propose a future research agenda. A Systematic Literature Review (SLR) of 66 articles published in Sinta-1 and Sinta-2 accredited journals during 2015–2025 was conducted using the PICO framework and a charting the field approach. The findings show that the Governance pillar dominates (87.6% of proxies), with institutional ownership, audit committees, and independent commissioners as the most common variables. The Social and Environmental pillars remain underexplored, while the Effective Tax Rate (ETR) is the most widely used tax avoidance measure. This study recommends diversifying ESG indicators, broadening tax avoidance measures, and employing varied methodologies. Its contribution lies in providing a comprehensive mapping and a concrete agenda to close conceptual and methodological gaps.