Pengaruh Pengungkapan ESG, Ukuran Perusahaan, Leverage terhadap Tax Avoidance pada Perusahaan Sektor Energi yang terdaftar di BEI Tahun 2021-2025
ESG開示、企業規模、レバレッジが租税回避に与える影響：2021-2025年インドネシア証券取引所（IDX）上場エネルギーセクター企業を対象に (AI 翻訳)
S. Salsabila, Arry Irawan, Iyeh Supriatna, Annas Rahmat Ramadhani
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所（IDX）上場のエネルギーセクター企業を対象に、ESG開示、企業規模、レバレッジが租税回避に与える影響を検証した。GRI2021に基づくESG開示は租税回避に影響を与えないが、企業規模とレバレッジは負の影響を与え、全ての変数は同時に有意な影響を持つ。調整済み決定係数が低く、追加変数の必要性を示唆する。
English
This study examines the effect of ESG disclosure (GRI 2021), company size, and leverage on tax avoidance in energy sector firms listed on the Indonesia Stock Exchange (IDX) from 2021-2025. Using panel data regression, it finds that ESG disclosure does not affect tax avoidance, while size and leverage have negative effects. The model has low explanatory power, suggesting future research should include other variables.
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
インドネシアのエネルギー企業を対象とした研究だが、ESG開示と税務行動の関係は日本のSSBJ開示やコーポレートガバナンスにも示唆を与える可能性がある。ただし、直接的には日本市場への応用は限定的。
In the global GX context
This Indonesian study adds to the global evidence on whether ESG disclosure influences tax avoidance, a topic relevant to legitimacy theory and transparency debates. While not directly tied to climate disclosure, it contributes to understanding corporate behavior under ESG frameworks.
👥 読者別の含意
🔬研究者:Expands empirical evidence on the ESG–tax avoidance nexus within agency and legitimacy theory, but low R-squared calls for caution.
🏢実務担当者:Provides limited actionable insight for corporate tax strategy due to weak explanatory power; ESG disclosure alone may not reduce tax avoidance.
🏛政策担当者:Suggests that mandated ESG disclosure may have unintended effects on tax behavior, relevant for designing integrated reporting standards.
📄 Abstract（原文）
This study aims to determine the effect of ESG disclosure, Company Size and Leverage on Tax Avoidance. The sample includes energy sector companies listed on the IDX for the 2021-2025 period, selected using a purposive sampling technique. The independent variables are ESG Disclosure measured by GRI 2021, Company Size measured by the natural logarithm of total assets, and Leverage measured by the Debt-to-Asset Ratio. The dependent variable used is Tax Avoidance measured by Book-Tax Difference. Secondary data from annual reports and sustainability reports were analyzed using panel data regression via EViews 13. Result indicates that ESG Disclosure does not affect Tax Avoidance, whereas Company Size and Leverage have a negative effect, simultaneously all variables significantly affect Tax Avoidance. This study theoretically contributes by expanding empirical evidence on Agency and Legitimacy theories. A key limitation is the low Adjusted R-squared, suggesting future studies incorporate other variables.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.35313/ialj.v6i3.7007first seen 2026-07-25 05:53:18
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