Betaria Simbolon, Lenita Waty, Francis M Hutabarat

The Influence of Green Accounting and Sales Growth on Tax Avoidance in Basic Material Sector Companies with ISO 14001 Certification

Introduction

The influence of green accounting and sales growth on tax avoidance in basic material sector companies with iso 14001 certification. Analyze green accounting & sales growth impact on tax avoidance in Indonesian basic material companies (2018-2023). Sales growth significantly affects tax avoidance, green accounting does not.

Abstract

Tax is an obligation that must be fulfilled by tax subjects to the government. Companies are one of the main tax subjects which have an important role in state income. For companies, taxes can be a burden that has the impact of reducing company profits, while for countries taxes function as a source of funding for various government expenditures. Given these defferences in interests, companies often manage the tax burden they face, either through legal or illegal means. One legitimate strategy that is commonly implemented is tax avoidance. This study aims to test and analyze the effect of green accounting, sales growth on tax avoidance in basic materials sector companies listed on the indonesia stock exchange for the 2018-2023 period. This research data uses purposive sampling methood bye observing 102 data from 17 companies. The research analysis technique uses descriptive statistical analysis, t test, f test, multiple linear regression, and coefficient of determination. The test results in the study show that green accounting and sales growth simultaneously have no influence on tax avoidance. Partially, green accounting has no influence on tax avoidance, so partial sales growth has a significant influence on tax avoidance.

Review

This study addresses a highly relevant and contemporary issue by investigating the relationship between green accounting, sales growth, and tax avoidance, specifically within the basic material sector companies in Indonesia that hold ISO 14001 certification. The choice of variables is intriguing, particularly the inclusion of "green accounting," which suggests an attempt to bridge environmental performance with corporate financial strategies like tax avoidance. The defined scope (Indonesia Stock Exchange, 2018-2023) and the quantitative approach using multiple linear regression appear appropriate for testing the stated hypotheses. The abstract clearly outlines the research objective and methodology, providing a foundational understanding of the study's design. However, several aspects of the abstract suggest areas for improvement. A significant omission is the unclear role of ISO 14001 certification mentioned in the title; the abstract does not specify whether it serves as a sample selection criterion, a control variable, or a moderating factor, which is crucial for understanding the study's specific context. Furthermore, while the abstract establishes the conflict of interest regarding corporate taxes, it lacks a robust theoretical framework explaining *why* green accounting, in particular, would be hypothesized to influence tax avoidance. The methodological details, while listed, could benefit from more specific information regarding variable operationalization and robustness checks. Finally, minor grammatical errors ("defferences," "methood bye observing") indicate a need for careful language review in the full manuscript. Overall, the study tackles an important and underexplored nexus between environmental responsibility, corporate growth, and tax strategies. While the abstract presents clear objectives and some preliminary findings, the full paper would benefit significantly from a more explicit theoretical development to justify the inclusion of green accounting as a predictor of tax avoidance. Greater clarity regarding the role of ISO 14001 certification, enhanced detail on the methodological choices, and a more in-depth discussion and interpretation of the results, especially the finding that green accounting does not influence tax avoidance, would strengthen the paper's contribution to the literature. Addressing these points would undoubtedly enhance the scholarly impact and persuasiveness of the research.

Full Text

Comments

You need to be logged in to post a comment.