When Sustainability Talks but Profits Decide: Evidence from Corporate Tax Payments
サステナビリティが語り、利益が決める：法人税支払いからの証拠 (AI 翻訳)
Linda Ayu Wulandari, Hendro Paulus
🤖 gxceed AI 要約
日本語
インドネシアの基礎素材企業135社を対象に、ESG開示とPROPER格付けが法人税支払いに与える影響を分析。ESG開示は税支払いを減少させるが、PROPER格付けは増加させる。利益性が調整要因として作用することを示し、持続可能性シグナルと経済的压力の相互作用を解明。
English
This study examines how ESG disclosure and PROPER ratings affect corporate tax payments in Indonesian basic materials firms. ESG disclosure reduces tax payments, while PROPER ratings increase them. Profitability moderates these effects, revealing the interplay between sustainability signals and economic pressures.
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開示が始まる中、ESG開示が実質的な行動変容を伴うかが問われている。本稿は開示の象徴性と実質性のギャップを示唆し、日本の開示制度設計や企業の統合報告書作成に示唆を与える。
In the global GX context
Globally, as ISSB and CSRD mandate sustainability disclosures, this paper highlights the risk of symbolic disclosure without economic substance. It underscores the need for verified external signals like PROPER to ensure fiscal and sustainability compliance, relevant for global disclosure scholarship.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the signaling role of ESG disclosure and external ratings in tax behavior, useful for sustainability accounting research.
🏢実務担当者:Highlights that external verification (e.g., PROPER) can strengthen fiscal compliance, suggesting firms should integrate verified sustainability signals into reporting.
🏛政策担当者:Suggests that mandatory external sustainability ratings can enhance tax compliance, informing policy design for disclosure regulation.
📄 Abstract（原文）
Purposes: This research is conducted to examine as how the sustainability signal represented by En- vironmental, Social, Governance Disclosure as an internal sustainability narrative and PROPER rat- ing as an external verified sustainability signal, there is also financial pressure and growth pressure will affect the corporate tax payment whether the condition of profitability is forcing the company. Methods: This research will conduct with Moderated Regression Analysis of panel data from 135 observations basic material entities achieving PROPER on 2020-2024 by Ministry of Environment and Forestry of Indonesia Republic with the tools to examine is EViews 13. Findings: The results indicate that ESG disclosure has a significant negative effect on corporate tax payment, suggesting that internal sustainability narratives may remain symbolic without sufficient economic capacity. In contrast, PROPER ratings positively influence tax payment, reflecting the role of externally verified sustainability signals in strengthening fiscal compliance. Financial pressure increases tax payments through creditor monitoring, while growth pressure reduces tax payments as firms prioritize internal funding for expansion. Profitability acts as a forcing condition, strength- ening the ESG effect, weakening the influence of PROPER and financial pressure, and offsetting the negative impact of growth pressure on corporate tax payment. Novelty: This study reframes sustainability disclosure as a sustainability signal rather than a direct de- terminant of tax behavior and conceptualizes corporate tax payments as observable fiscal outcomes. By positioning profitability as a forcing condition, this study offers a mechanism base explanation of how sustainability and economic pressures interact in environmentally regulated industries.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://journal.unnes.ac.id/journals/jda/article/download/40976/10928first seen 2026-08-12 05:38:00 · last seen 2026-08-13 05:41:52
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