ESG Disclosure and Tax Aggressiveness under Regulatory Pressure: Empirical Evidence from IDX Companies
規制圧力下におけるESG開示と税攻撃性：インドネシア証券取引所上場企業からの実証的証拠 (AI 翻訳)
Ahmad Bukhori Muslim, Benny Oktaviano, Immanuel Setiawan Silitonga
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所（IDX）上場企業を対象に、ESG開示が税攻撃性に与える影響を、規制圧力の調整効果に着目して検証した。2021〜2025年のパネルデータを用いた回帰分析の結果、ESG開示は税攻撃性を有意に低下させ、規制圧力がこの関係を強化することが示された。企業の透明性向上が倫理的な税行動を促進することを示唆する。
English
This study examines the effect of ESG disclosure on tax aggressiveness under regulatory pressure, using panel data from Indonesian listed companies (2021-2025). Findings show that ESG disclosure significantly reduces tax aggressiveness, and regulatory pressure strengthens this effect. The study highlights the role of institutional enforcement in promoting ethical corporate behavior.
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、SSBJ開示や有報でのサステナビリティ情報開示が進む中、ESG開示と税務行動の関連性は投資家対応やコーポレートガバナンスの観点から関心が高い。本研究の知見は、日本企業の開示品質向上と税ガバナンス強化の議論に示唆を与える。
In the global GX context
Globally, as ESG disclosure frameworks like ISSB and CSRD evolve, the link between transparency and tax behavior is gaining attention. This study provides empirical evidence from an emerging market, contributing to the discourse on how regulatory pressure can align ESG and tax compliance, relevant for global policymakers and investors.
👥 読者別の含意
🔬研究者:ESG開示と税攻撃性の関係における規制圧力の調整効果に関する実証的知見を提供。
🏢実務担当者:ESG開示の充実が税務リスク低減につながる可能性を示唆し、開示戦略の参考になる。
🏛政策担当者:規制強化が企業の倫理的行動を促進する効果を示し、ESG規制と税制の連携を検討する材料となる。
📄 Abstract（原文）
This study investigates the effect of Environmental, Social, and Governance (ESG) disclosure on corporate tax aggressiveness under regulatory pressure among companies listed on the Indonesia Stock Exchange (IDX). The increasing adoption of ESG reporting and the strengthening of sustainability regulations have intensified the need to understand whether greater corporate transparency contributes to more responsible tax behavior. Using a quantitative research design, this study analyzes panel data from non-financial IDX-listed companies during the 2021–2025 period. Secondary data are collected from annual reports, sustainability reports, and audited financial statements. Panel data regression with moderation analysis is employed to examine the relationship between ESG disclosure, regulatory pressure, and tax aggressiveness while controlling for firm characteristics. The findings indicate that ESG disclosure has a significant negative effect on tax aggressiveness, suggesting that firms with higher ESG transparency are less likely to engage in aggressive tax planning. Furthermore, regulatory pressure strengthens this relationship by encouraging greater compliance with tax and sustainability regulations. These findings contribute to the growing literature on ESG and corporate taxation by demonstrating the importance of institutional enforcement in promoting ethical corporate behavior. The study also provides practical implications for policymakers, investors, and corporate managers in strengthening ESG regulations and improving tax governance to support sustainable business practices.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://journal.areai.or.id/index.php/anggaran/article/download/2488/2139first seen 2026-08-14 05:27:56
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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。