Tax Avoidance Practices in ASEAN Countries: Effect of Environmental, Social, and Governance, and Capital Intensity

  • Authors

    • Mukhtaruddin Accounting Department, Faculty of Economics, Universitas Sriwijaya, Palembang, Indonesia
    • Hani Maria Angel Siahaan Accounting Department, Faculty of Economics, Universitas Sriwijaya, Palembang, Indonesia
    • Agil Novriansa Accounting Department, Faculty of Economics, Universitas Sriwijaya, Palembang, Indonesia
    • Umi Kalsum Accounting Department, Faculty of Economics, Universitas Sriwijaya, Palembang, Indonesia
    https://doi.org/10.14419/39pfp286

    Received date: August 4, 2025

    Accepted date: September 8, 2025

    Published date: October 14, 2025

  • tax avoidance, environmental, social and governance, capital intensity, firm size, debt to equity ratio, return on assets

  • Abstract

    The purpose of this study is to investigate the environmental, social, and governance (ESG) and capital intensity (CI) factors that affect tax avoidance (TA). The 3,634 non-financial companies in ASEAN countries are the research population. The research sample is 87 companies. Panel data multiple regression is the analysis method employed. The results showed ESG has a positive and significant and CI has a negative and significant to TA. CI and ESG initiatives are intended to improve legitimacy and streamline business processes. There is a substantial difference in TA between the pandemic and the non-pandemic period. The Philippines is a country with a tendency to be more tax-compliant, resulting in a lower level of TA practices. As the tax authority, the government must always keep an eye on how businesses are acting in relation to ESG and their investments in assets to make sure these activities aren't being used as a cover for TA.

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    Mukhtaruddin, Siahaan, H. M. A. ., Novriansa, A. ., & Kalsum, U. . (2025). Tax Avoidance Practices in ASEAN Countries: Effect of Environmental, Social, and Governance, and Capital Intensity. International Journal of Accounting and Economics Studies, 12(6), 544-554. https://doi.org/10.14419/39pfp286