Pengaruh ESG Disclosure dan Kinerja Lingkungan terhadap Tax Avoidance pada Perusahaan Manufaktur BEI
ESG開示と環境パフォーマンスがタックス・アボイダンスに与える影響：インドネシア証券取引所上場製造企業 (AI 翻訳)
Magfirah Wahyu Ramadhani
🤖 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製造企業を対象に、ESG開示と環境パフォーマンスがタックス・アボイダンスに与える影響を分析。2017-2020年のデータを用いた定量分析の結果、ESG開示はタックス・アボイダンスを抑制する一方、環境パフォーマンス（PROPER評価）はむしろタックス・アボイダンスを促進する傾向が見られた。
English
This study examines the effect of ESG disclosure and environmental performance on tax avoidance for manufacturing firms listed on the Indonesia Stock Exchange from 2021-2024. Using multiple linear regression, it finds that ESG disclosure significantly reduces tax avoidance, while environmental performance (PROPER rating) surprisingly increases it, suggesting that government environmental ratings may not align with tax compliance.
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
インドネシアの事例だが、日本企業の東南アジア子会社におけるESG開示と税務コンプライアンスの関係を示唆。SSBJに基づく開示強化が税務行動にも波及しうる可能性を提供。
In the global GX context
This paper adds to the global literature on ESG disclosure and tax avoidance. It highlights that transparency mechanisms (ESG disclosure) can curb aggressive tax behavior, but government environmental ratings may not have the same effect—relevant for policymakers designing integrated reporting standards.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the ESG–tax avoidance nexus in an emerging market context.
🏢実務担当者:Suggests that enhancing ESG transparency may help reduce tax-related risks.
🏛政策担当者:Indicates that ESG disclosure requirements could have complementary benefits for tax compliance.
📄 Abstract（原文）
This study aims to examine the effect of ESG disclosure and environmental performance on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during the 2021-2024 period. This issue is important because tax avoidance may reduce corporate contributions to state revenue, while ESG practices and environmental performance have become increasingly relevant in assessing corporate accountability. The novelty of this study lies in combining ESG disclosure as an internal transparency measure and PROPER rating as a government-based environmental performance measure in the context of Indonesian manufacturing companies. This study employs a quantitative approach with an explanatory-causal design. The data used are secondary data obtained from annual reports, sustainability reports, financial statements, and PROPER ratings. The sample consists of manufacturing companies observed during the 2021-2024 period, selected using purposive sampling. The research instrument includes a documentation sheet and an ESG disclosure checklist. Data were analyzed using multiple linear regression with SPSS. The results show that ESG disclosure has a negative and significant effect on tax avoidance, with a significance value of 0.006; thus, the first hypothesis is accepted. In contrast, environmental performance has a positive and significant effect on tax avoidance, with a significance value of 0.023; therefore, the second hypothesis is rejected. These findings indicate that ESG transparency may reduce tax avoidance, while environmental performance does not necessarily reflect stronger corporate tax compliance. Keywords: ESG disclosure, environmental performance, ESG reporting, Effective tax rate, Corporate sustainability.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://journal.isas.or.id/index.php/JAA/article/download/1558/551first seen 2026-07-13 06:48:47
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