The Effect of Green Accounting and Audit Quality on Tax Aggressiveness in the Energy Sector Listed on the Indonesia Stock Exchange (IDX) in 2023–2024

Abstrak

The purpose of this research is to examine how audit quality and green accounting impact tax aggressiveness in energy companies listed on the Indonesia Stock Exchange from 2023 to 2024. Using quantitative methods and purposive sampling techniques, 27 companies (54 observations) were obtained and analyzed using multiple linear regression. To measure green accounting, the level of disclosure of GRI G4 environmental indicators is used; audit quality is assessed based on the affiliation with Big Four and Non-Big Four public accounting firms; and tax aggressiveness is measured using the cash effective tax rate (Cash ETR). The research results show that audit quality does not have a significant impact on tax aggressiveness, but green accounting does have a significant impact. Both variables cannot effectively explain the variation in tax aggressiveness simultaneously. The results indicate that corporate transparency and fiscal accountability must be improved by integrating sustainability practices, governance, and tax oversight