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租税回避がESG開示に与える影響：インドネシア証券取引所の基礎素材製造企業の分析 (AI 翻訳)
Alga Likita Paramartha, I. Permatasari
🤖 gxceed AI 要約
日本語
本研究は、2020～2024年のインドネシア証券取引所上場の基礎素材製造企業を対象に、租税回避がESG開示に与える影響を分析した。租税回避の代理変数としてBTD、ESG開示の指標としてESGIデータベースのGRI準拠スコアを用いた重回帰分析の結果、租税回避はESG開示に正の有意な影響を与え、企業が租税回避を正当化するためにESG開示を強化する可能性が示唆された。また、企業規模はESG開示に負の影響を与えた。
English
This study examines the effect of tax avoidance on ESG disclosure in basic materials manufacturing companies listed on the IDX (2020-2024). Using BTD as a proxy for tax avoidance and GRI-based ESG scores, the results show a positive and significant relationship, suggesting firms increase ESG disclosure as a legitimacy strategy to offset tax avoidance. Firm size negatively affects ESG disclosure.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
インドネシアの事例だが、ESG開示と租税回避の関係は、日本企業のSSBJ対応における開示戦略にも示唆を与える可能性がある。
In the global GX context
This paper adds to the literature on ESG disclosure determinants, specifically the role of tax avoidance as a legitimacy mechanism. While focused on Indonesia, the findings are relevant for understanding corporate responses to ESG pressures globally, especially in emerging markets.
👥 読者別の含意
🔬研究者:Empirical evidence on the link between tax avoidance and ESG disclosure, useful for extending legitimacy theory in ESG contexts.
🏛政策担当者:Regulators may note that tax avoidance could incentivize higher ESG disclosure as a strategic response.
📄 Abstract（原文）
This study aims to analyze the effect of tax avoidance on Environmental, Social, and Governance (ESG) disclosure in basic materials manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Tax avoidance is measured using Book–Tax Differences (BTD) as a proxy, while ESG disclosure is measured using a secondary ESG score based on GRI Standards from the ESGI database. Firm size is included as a control variable. This study employs a causal-associative quantitative approach with multiple linear regression analysis on 14 sample companies comprising 70 observations. The results indicate that tax avoidance has a positive and significant effect on ESG disclosure (regression coefficient 161.116; sig. 0.000), suggesting that companies respond to tax avoidance practices by increasing sustainability disclosure as a legitimacy strategy. Firm size has a negative and significant effect on ESG disclosure, indicating that larger companies in this subsector tend to be more selective in their disclosures. These findings are consistent with legitimacy theory, agency theory, and stakeholder theory.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://www.journal.unrika.ac.id/index.php/measurement/article/download/9007/5309first seen 2026-07-13 06:53:45
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