Pelaporan environmental, social, and governance dan transparansi pajak
DOI:
https://doi.org/10.60036/jbm.937Keywords:
Environmental, Social, and Governance, Transparansi Pajak, Manajemen RisikoAbstract
Penelitian ini memetakan arah dan tren penelitian ESG serta transparansi pajak melalui analisis bibliometrik menggunakan VOSviewer. Hasil visualisasi mengidentifikasi lima klaster utama dengan corporate governance sebagai simpul sentral: klaster merah (keberlanjutan dan stabilitas keuangan), biru (tax avoidance dan CSR), hijau (pengawasan internal dan nilai perusahaan), kuning (agresivitas pajak dan kinerja), serta ungu (struktur modal dan profitabilitas). Tren penelitian menunjukkan pergeseran temporal dari kajian etis tanggung jawab sosial menuju integrasi ESG dengan tata kelola pajak yang transparan dan kolaboratif. Isu-isu emerging seperti digital tax governance, ESG disclosure, dan cooperative compliance menjadi fokus riset terkini yang menekankan sinergi antara keberlanjutan, etika fiskal, dan kebijakan publik. Penelitian ini mengusulkan paradigma baru "ESG Fiscal Transparency" yang menempatkan pelaporan ESG dan praktik perpajakan sebagai pilar akuntabilitas dan keberlanjutan korporasi global.
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