Pengaruh Pajak Karbon dan Ketidakpastian Lingkungan terhadap Penerimaan Pajak dengan Environment, Social dan Governance (ESG) sebagai Variabel Mediasi

Zahra Syafitri Atmadja; Eva Herianti

doi:10.31004/riggs.v5i1.6164

Authors

Zahra Syafitri Atmadja Universitas Muhammadiyah Jakarta
Eva Herianti Universitas Muhammadiyah Jakarta

DOI:

https://doi.org/10.31004/riggs.v5i1.6164

Keywords:

Pajak Karbon, Ketidakpastian Lingkungan, ESG, Penerimaan Pajak

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak karbon dan ketidakpastian lingkungan terhadap penerimaan pajak dengan Environment, Social, and Governance (ESG) sebagai variabel mediasi. Studi ini menggunakan data sekunder yang diperoleh dari laporan tahunan, laporan keberlanjutan, serta data penerimaan pajak perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2021–2024. Sampel penelitian mencakup 30 perusahaan dengan total 120 observasi. Analisis data dilakukan menggunakan regresi data panel dan uji mediasi dengan bantuan perangkat lunak Stata versi 17. Hasil penelitian menunjukkan bahwa pajak karbon dan ketidakpastian lingkungan berpengaruh positif dan signifikan terhadap ESG, yang mengindikasikan bahwa tekanan regulasi dan dinamika lingkungan mendorong perusahaan untuk meningkatkan praktik keberlanjutan. Pajak karbon terbukti berpengaruh negatif dan signifikan terhadap penerimaan pajak, sedangkan ketidakpastian lingkungan tidak menunjukkan pengaruh yang signifikan terhadap penerimaan pajak. Sementara itu, ESG berpengaruh positif dan signifikan terhadap penerimaan pajak, serta mampu memediasi pengaruh pajak karbon terhadap penerimaan pajak. Namun, ESG tidak memediasi hubungan antara ketidakpastian lingkungan terhadap penerimaan pajak. Temuan ini menegaskan bahwa implementasi praktik keberlanjutan berperan penting dalam menjembatani kebijakan pajak karbon dengan kinerja fiskal perusahaan. Penelitian ini memberikan kontribusi empiris bagi pengembangan literatur perpajakan hijau dan keberlanjutan, serta menjadi dasar pertimbangan bagi pembuat kebijakan dalam merumuskan strategi perpajakan yang mendukung penerimaan negara secara berkelanjutan.

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