財務危機、ESG開示、および租税回避：監査品質の調整効果（パンデミック後の非循環的消費財企業）
Financial Distress, ESG Disclosure, and Tax Avoidance: The Moderating Role of Audit Quality in Post-Pandemic Non-Cyclical Consumer Firms (原題)
Sofiyatur Rohmah, Novi Darmayanti, Isnaini Anniswati Rosyida
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所に上場する非循環的消費財企業を対象に、財務危機とESG開示が租税回避に与える影響を、監査品質の調整効果を含めて検証した。2020年から2024年のパネルデータを用いた分析の結果、財務危機もESG開示も租税回避に有意な影響を与えず、監査品質の調整効果も確認されなかった。この結果は、防衛的セクターにおける租税回避が企業レベルのガバナンス要因ではなく構造的に決定されることを示唆している。
English
This study examines the impact of financial distress and ESG disclosure on tax avoidance, with audit quality as a moderator, for Indonesian non-cyclical consumer firms from 2020-2024. Panel regression finds no significant effects, suggesting tax avoidance in defensive sectors is structurally driven rather than influenced by governance mechanisms.
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
日本では租税回避とESGの関連は注目されるが、本研究はインドネシアの防衛的セクターに限定され、日本の制度や実務への直接的な示唆は限定的。ただし、ESG開示の租税行動への影響を検証した点は、日本の開示制度設計において参考になる可能性がある。
In the global GX context
Globally, the link between ESG disclosure and tax avoidance is under debate, and this study adds evidence from an emerging market (Indonesia) during a post-pandemic period. However, the small sample and non-significant results limit its contribution to the broader literature on ESG and tax behavior.
👥 読者別の含意
🔬研究者:Provides empirical evidence on ESG-tax avoidance nexus in an emerging market, useful for comparative studies.
🏢実務担当者:Limited direct applicability; may inform understanding of tax behavior in defensive sectors.
🏛政策担当者:Suggests that ESG disclosure mandates may not automatically curb tax avoidance, relevant for policy design.
📄 Abstract（原文）
This study aims to examine the influence of financial difficulties and Environmental, Social, and Governance (ESG) disclosures on tax avoidance practices, with audit quality as a moderating variable. This research addresses gaps in the literature, as previous studies have produced inconsistent findings regarding the role of ESG and financial difficulties in influencing tax avoidance, especially in post-pandemic defensive sectors. This study adopts a quantitative approach using secondary data. The population consists of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. Using purposive sampling, 21 companies were selected, resulting in 105 observations over the five-year period. Data were obtained from annual financial statements and sustainability reports published on the company's website and the Indonesia Stock Exchange. Panel data regression analysis was used, with EViews 13 employed for data processing. The findings indicate that neither financial difficulties nor ESG disclosures have a significant impact on tax avoidance. Furthermore, audit quality does not moderate the relationship between financial difficulties, ESG disclosures, and tax avoidance. These results highlight that tax avoidance behavior in post-pandemic non-cyclical consumer companies tends to be stable and is not significantly influenced by company-level financial pressures or ESG practices, nor is it reinforced by external monitoring thru audit quality. The findings indicate that tax avoidance in the defensive sector is driven structurally rather than influenced by corporate-level governance mechanisms.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://owner.polgan.ac.id/index.php/owner/article/download/3345/1844first seen 2026-09-08 05:12:23 · last seen 2026-09-22 05:00:19
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。