How to cite (IEEE): A. Muslihah, & V. Febryanto "The Effect of Sustainability Reporting and Green Accounting on Corporate Tax Avoidance: Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange (2022–2024)," KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis, vol. 5, no. 2, , Jun. 2026. https://doi.org/10.59818/kontan.v5i2.3143

How to cite (APA): Muslihah, A., & Febryanto, V. (2026). The Effect of Sustainability Reporting and Green Accounting on Corporate Tax Avoidance: Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange (2022–2024). KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis, 5(2). https://doi.org/10.59818/kontan.v5i2.3143

How to cite (Chicago): Muslihah, Afifah, AND Febryanto, Vino. "The Effect of Sustainability Reporting and Green Accounting on Corporate Tax Avoidance: Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange (2022–2024)" KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis [Online], Volume 5 Number 2 (30 June 2026) https://doi.org/10.59818/kontan.v5i2.3143

How to cite (Vancouver): Muslihah A, & Febryanto V . The Effect of Sustainability Reporting and Green Accounting on Corporate Tax Avoidance: Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange (2022–2024). KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis [Online]. 2026 Jun; 5(2). https://doi.org/10.59818/kontan.v5i2.3143

How to cite (Harvard): Muslihah, A., & Febryanto, V. ,2026. The Effect of Sustainability Reporting and Green Accounting on Corporate Tax Avoidance: Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange (2022–2024). KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis, [Online] 5(2). https://doi.org/10.59818/kontan.v5i2.3143

How to cite (MLA8): Muslihah, Afifah, & Vino Febryanto. "The Effect of Sustainability Reporting and Green Accounting on Corporate Tax Avoidance: Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange (2022–2024)." KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis [Online], 5.2 (2026): ##plugins.citationFormats.mla.noPages## Web. 28 Aug. 2026 , https://doi.org/10.59818/kontan.v5i2.3143

BibTex Citation Data :

@article{KONTAN3143,
    	author = {Afifah Muslihah and Vino Febryanto},
    	title = {The Effect of Sustainability Reporting and Green Accounting on Corporate Tax Avoidance: Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange (2022–2024)},
    	journal = {KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis},
    	volume = {5},
    	number = {2},
    	year = {2026},
    	keywords = {Sustainability Report; Green Accounting;Tax Avoidance; Perusahaan Manufaktur},
    	abstract = {ABSTRACTTax avoidance is a company’s effort to minimize tax expenses legally; however, excessive practices may cause losses to the state. Companies must now not only make money, but also think about things like sustainability and the earth. As a result, the purpose of this study is to look into how sustainability reports and \"green accounting\" affect companies traded on the Indonesia Stock Exchange that make things and avoid paying taxes from 2022 to 2024. The novelty of this study lies in simultaneously examining sustainability disclosure through the Sustainability Report Disclosure Index (SRDI) based on the Global Reporting Initiative (GRI) and the implementation of green accounting measured using the PROPER rating, thereby comparing the role of sustainability disclosure and environmental management practices in influencing tax avoidance.This study employed quantitative methods and secondary data from Indonesia Stock Exchange-listed manufacturing businesses' 2022–2024 annual and sustainability reports. Through purposive sampling, 62 research samples were obtained. The study variables' effects were examined using IBM SPSS, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. Results revealed sustainability reporting did not affect tax avoidance. Meanwhile, green accounting had a negative and significant effect on tax avoidance,. Simultaneously, sustainability reports and green accounting significantly affected tax avoidance. This study concludes that sustainability reports have not been able to significantly influence corporate tax avoidance practices. On the other hand, green accounting has been proven to reduce tax avoidance practices because companies that are concerned about the environment tend to be more transparent and compliant with tax obligations. In addition, sustainability reports and green accounting simultaneously influence tax avoidance, although the explanatory power of the research model remains limited. ABSTRAKTax avoidance merupakan upaya perusahaan untuk meminimalkan beban pajak secara legal, namun praktik yang berlebihan dapat menimbulkan kerugian bagi negara. Perusahaan saat ini dituntut tidak hanya berorientasi pada keuntungan, tetapi juga memperhatikan aspek keberlanjutan dan lingkungan. Oleh karena itu, penelitian ini mengeksplorasi bagaimana sustainability reporting dan green accounting memengaruhi tax avoidance pada perusahaan industri yang terdaftar di Bursa Efek Indonesia dari tahun 2022 hingga 2024. Kebaruan penelitian ini terletak pada pengujian secara simultan antara aspek pengungkapan keberlanjutan melalui Sustainability Report Disclosure Index (SRDI) berbasis Global Reporting Initiative (GRI) dan implementasi green accounting yang diproksikan menggunakan peringkat PROPER, sehingga dapat membandingkan peran pengungkapan keberlanjutan dan praktik pengelolaan lingkungan dalam memengaruhi tax avoidance. Studi kuantitatif ini mencakup laporan tahunan dan laporan keberlanjutan perusahaan industri yang terdaftar di Bursa Efek Indonesia untuk tahun 2022–2024.  Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 62 sampel penelitian. Untuk melihat bagaimana variabel penelitian memengaruhi data, IBM SPSS digunakan untuk melakukan uji asumsi klasik, regresi linier berganda, uji-t, uji-F, dan koefisien determinasi. Temuan penelitian menunjukkan bahwa sustainability report tidak memiliki dampak besar pada tax avoidance. Sementara itu, green accounting berpengaruh negatif dan signifikan terhadap tax avoidance. Secara simultan, sustainability report dan green accounting berpengaruh signifikan terhadap tax avoidance Penelitian ini menyimpulkan bahwa sustainability report belum mampu memengaruhi praktik tax avoidance perusahaan secara signifikan. Sebaliknya, green accounting terbukti mampu menurunkan praktik tax avoidance karena perusahaan yang memiliki kepedulian terhadap lingkungan cenderung lebih transparan dan patuh terhadap kewajiban perpajakan. Selain itu, sustainability report dan green accounting secara bersama-sama berpengaruh terhadap tax avoidance meskipun kemampuan model penelitian masih tergolong terbatas.  },
        	issn = {2829-2154},        	doi = {10.59818/kontan.v5i2.3143},
        	url = {https://jurnal.penerbitwidina.com/index.php/KONTAN/article/view/3143}
    }
    

Refworks Citation Data :

@article{{KONTAN}{3143}, author = {Muslihah, A., Febryanto, V.}, title = {The Effect of Sustainability Reporting and Green Accounting on Corporate Tax Avoidance: Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange (2022–2024)}, journal = {KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis}, volume = {5}, number = {2}, year = {2026}, doi = {10.59818/kontan.v5i2.3143}, url = {} }