gxceed
← 論文一覧に戻る

PENGARUH TAX AVOIDANCE DAN KINERJA LINGKUNGAN TERHADAP SUSTAINABILITY REPORT DISCLOSURE

租税回避と環境パフォーマンスがサステナビリティ報告開示に与える影響 (AI 翻訳)

Clarisa Bunga Lestari, Yeni Januarsi, Ayu Noorida Soerono

E-Jurnal Akuntansi TSM📚 査読済 / ジャーナル2026-03-31#ESG
DOI: 10.34208/ejatsm.v6i1.2988
原典: https://doi.org/10.34208/ejatsm.v6i1.2988

🤖 gxceed AI 要約

日本語

本研究は、インドネシア証券取引所（IDX）上場のエネルギー・原材料セクター企業を対象に、租税回避と環境パフォーマンスがサステナビリティ報告開示に与える影響を分析。ステークホルダー理論に基づき、2021～2023年のパネルデータを用いて検証した結果、租税回避は開示に負の影響、環境パフォーマンスは正の影響を与えることが示された。

English

This study examines the impact of tax avoidance and environmental performance on sustainability report disclosure for energy and raw material sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using stakeholder theory and panel data regression, it finds that tax avoidance negatively affects disclosure, while environmental performance positively influences it.

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

インドネシア市場を対象とした研究であり、日本企業への直接的な示唆は限定的。ただし、新興国におけるサステナビリティ開示の決定要因を理解する上で参考になる。

In the global GX context

This study adds to the global literature on sustainability disclosure determinants by providing evidence from an emerging market (Indonesia). It highlights the role of tax behavior and environmental performance, offering comparative insights for both developed and developing economies.

👥 読者別の含意

🔬研究者:Provides empirical evidence on the drivers of sustainability disclosure in an emerging market context, useful for comparative studies.

🏢実務担当者:Highlights that firms with better environmental performance tend to disclose more, while tax avoidance reduces disclosure—relevant for corporate reporting strategy.

🏛政策担当者:Suggests that tax behavior and environmental performance are linked to disclosure quality, which could inform regulatory design in emerging markets.

📄 Abstract（原文）

This study aims to determine the effect of tax avoidance and environmental performance on sustainability report disclosure. This study uses stakeholder theory to explain the problem. The population in this study was conducted on energy and raw material sector companies listed on the IDX in 2021-2023. The sampling technique used in this study was the purposive sampling method with a sample size of 60 companies. The data analysis technique for this study used ordinary least squares regression collected in a cross-sectional time-series with standard error clustered by firm and Year, with STATA v14.2 software. The results of the study indicate that tax avoidance has a negative effect on sustainability report disclosure, and environmental performance has a positive effect on sustainability report disclosure in energy and raw material sector companies listed on the IDX in 2021-2023.

🔗 Provenance — このレコードを発見したソース

🔔 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。