The Role of ESG Disclosure as a Moderator of the Influence of Transfer Pricing and Managerial Ownership on Tax Aggressiveness in Energy Sector Companies Listed on the IDX (2022–2024)
インドネシア証券取引所上場エネルギー企業におけるタックス・アグレッシブネスへの移転価格と経営者所有の影響に対するESG開示の調整的役割（2022-2024年） (AI 翻訳)
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🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所上場のエネルギー企業を対象に、移転価格と経営者所有がタックス・アグレッシブネスに与える影響と、ESG開示の調整効果を検証した。分析の結果、移転価格はタックス・アグレッシブネスに正の影響を与えるが、経営者所有は有意でなく、ESG開示の調整効果も確認されなかった。ESG開示は象徴的であり、実質的な調整機能を果たしていないことを示唆する。
English
This study examines the effects of transfer pricing and managerial ownership on tax aggressiveness, and the moderating role of ESG disclosure, using data from Indonesian energy sector firms (2022-2024). Results show transfer pricing positively affects tax aggressiveness, while managerial ownership has no significant effect. ESG disclosure does not moderate these relationships, suggesting it remains symbolic rather than substantive.
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
日本では、ESG開示の実質性が問われており、本研究成果は開示の象徴性リスクを示す点で示唆に富む。ただし、インドネシア特有の文脈であり、日本企業への直接適用には注意が必要。
In the global GX context
This paper contributes to the global discussion on whether ESG disclosure is substantive or symbolic, particularly in emerging markets. It highlights the need for stronger regulatory enforcement and assurance mechanisms to enhance the credibility of ESG reporting.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the symbolic use of ESG disclosure in emerging markets, relevant for studies on greenwashing and disclosure quality.
🏢実務担当者:Highlights the risk that ESG disclosure may be perceived as symbolic, urging companies to ensure substantive ESG practices beyond reporting.
🏛政策担当者:Suggests that regulators should consider mechanisms to enhance the credibility and enforcement of ESG disclosure requirements.
📄 Abstract（原文）
This study aims to examine the effect of transfer pricing and managerial ownership on tax aggressiveness, as well as to investigate the moderating role of Environmental, Social, and Governance disclosure. The study employs a quantitative approach using multiple linear regression analysis and Moderated Regression Analysis (MRA). The data were collected from the annual reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) over a three-year period. Using a purposive sampling technique, the final sample consisted of 72 firm-year observations from 89 companies. The results indicate that transfer pricing has a positive and significant effect on tax aggressiveness, whereas managerial ownership has no significant effect. Furthermore, ESG disclosure is not found to moderate the relationship between either transfer pricing or managerial ownership and tax aggressiveness. These findings suggest that transfer pricing is one of the determinants of tax aggressiveness in energy sector companies, while ESG disclosure tends to be symbolic in nature and has not yet functioned effectively as a moderating mechanism.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.38035/dijefa.v7i3.7068first seen 2026-08-08 05:07:23
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