The Impact of Digital Transformation and ESG Disclosure on Tax Avoidance: Does Audit Committee Matter?
デジタルトランスフォーメーションとESG開示が租税回避に与える影響：監査委員会の役割は？ (AI 翻訳)
Agus Fuadi, Sindik Widati, Amelia Anggareni
🤖 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非金融企業を対象に、デジタルトランスフォーメーションとESG開示が企業の租税回避行動に与える影響を、監査委員会の調整効果を含めて分析した。パネルデータ回帰の結果、デジタル化とESG開示は租税回避を抑制し、監査委員会がその効果を強化することが示された。企業の透明性向上とガバナンス強化が責任ある税務行動につながることを示唆する。
English
This study analyzes the impact of digital transformation and ESG disclosure on corporate tax avoidance, with audit committee as moderator, using panel data from Indonesian non-financial firms (2021-2025). Results show both digitalization and ESG disclosure reduce tax avoidance, and audit committee strengthens these effects. It suggests transparency and governance improvements promote responsible tax 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拡充が進む中、ESG開示が税務行動に与える影響は投資家対応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務ガバナンス強化の関連を考察する上で参考になる。
In the global GX context
Globally, this study contributes to the growing literature on ESG disclosure and tax behavior, relevant to ISSB and CSRD frameworks that emphasize governance and transparency. It provides empirical evidence from an emerging market, adding diversity to the predominantly developed-country evidence.
👥 読者別の含意
🔬研究者:Provides empirical evidence on ESG disclosure and tax avoidance in an emerging market, useful for comparative studies.
🏢実務担当者:Highlights how digitalization and ESG disclosure can reduce tax avoidance risk, informing corporate governance and compliance strategies.
🏛政策担当者:Suggests that promoting ESG disclosure and digitalization may enhance tax compliance, relevant for tax policy and corporate governance regulation.
📄 Abstract（原文）
This study examines the impact of digital transformation and Environmental, Social, and Governance (ESG) disclosure on corporate tax avoidance, with the audit committee serving as a moderating variable. The increasing emphasis on corporate digitalization, sustainability reporting, and governance has created the need to understand how these factors jointly influence firms' tax behavior. This study employs a quantitative explanatory research design using panel data collected from non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. Secondary data are obtained from annual reports, sustainability reports, and corporate governance reports and analyzed using panel data regression with moderation analysis. The illustrative findings indicate that digital transformation significantly reduces corporate tax avoidance by improving transparency, information quality, and internal control systems. ESG disclosure is also found to negatively influence tax avoidance, suggesting that firms with stronger sustainability commitments are less likely to engage in aggressive tax planning. Furthermore, the audit committee strengthens the negative relationships between digital transformation, ESG disclosure, and tax avoidance by enhancing monitoring effectiveness and corporate governance quality. These findings contribute to the integration of digital transformation, sustainability reporting, and governance into a comprehensive framework for explaining corporate tax behavior. The study provides practical implications for managers, investors, and regulators in promoting responsible taxation through digitalization, ESG implementation, and effective audit committee oversight.
🔗 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/2486/2141first seen 2026-08-13 05:26:49
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