Designing a tax disclosure index to foster fiscal sustainability: Thematic analysis approach
税務開示指数の設計による財政持続可能性の促進：テーマ分析アプローチ (AI 翻訳)
Levana Dhia Prawati, Juniati Gunawan, Susi Dwi Mulyani, N. Sandhu Resi Prajasa
🤖 gxceed AI 要約
日本語
本研究は、インドネシアにおける財政持続可能性を支援するための包括的な税務開示枠組みを開発することを目的とする。GRI 207基準と国内税制を参照し、定性分析と利害関係者へのインタビューを通じて指標を特定した。結果、全ての指標が有効であり、Tax Disclosure Indexが構築された。この研究は、税務開示の文献を豊かにし、政策立案者や企業に洞察を提供する。
English
This study develops a comprehensive tax disclosure framework for fiscal sustainability in Indonesia, referencing GRI 207 and domestic regulations. Using thematic analysis and stakeholder interviews, it constructs a Tax Disclosure Index with validated indicators. The framework aims to enhance tax transparency and integrate tax aspects into ESG reporting. It offers insights for other countries lacking tax disclosure regulations.
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
日本のGX文脈では直接的な関連性は低いが、税務開示とESG統合の事例として参考になる可能性がある。
In the global GX context
This paper contributes to the global GX context by linking tax transparency to fiscal sustainability and ESG reporting. It provides a methodology for developing contextualized tax disclosure indices, relevant for countries implementing ISSB or GRI standards.
👥 読者別の含意
🔬研究者:This paper offers a rigorous methodology for developing a tax disclosure index using thematic analysis, useful for researchers in sustainability accounting and tax transparency.
🏢実務担当者:Corporate sustainability teams can use the Tax Disclosure Index to align tax practices with GRI 207 and ESG reporting.
🏛政策担当者:Tax and financial regulators can adopt the contextualized index to formulate comprehensive tax transparency policies.
📄 Abstract（原文）
This study aims to develop a comprehensive tax disclosure framework to support fiscal sustainability in Indonesia, by referring to the GRI 207 standard and domestic tax regulations. A qualitative-phenomenological approach was adopted in this study through literature reviews and in-depth interviews with key stakeholders, including tax regulators, sustainability experts, academics, consultants, and corporate taxpayers. Thematic analysis is applied to formulate tax disclosure indicators. The findings reveal that all identified elements and indicators are valid for constructing the tax disclosure framework. This study provides significant and original insights by developing a Tax Disclosure Index design for the Indonesian context while remaining aligned with international standards. The academic implication is to enrich the existing literature on tax disclosure frameworks. For public policy regulators, the development of a contextualized and standardized Tax Disclosure Index provides an evaluative instrument that can be utilized by tax and financial authorities in formulating more comprehensive tax transparency policies. The research findings encourage companies to proactively integrate tax aspects into their fiscal sustainability strategies and ESG (Environmental, Social, Governance) reporting. Furthermore, this study provides valuable insights for other countries that have not yet implemented tax disclosure regulations within similar contexts.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.53894/ijirss.v8i5.9140first seen 2026-05-05 19:08:29
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