持続可能性報告書、資本集約度および企業規模が租税回避に与える影響
The Effect Of Sustainability Reports, Capital Intensity And Company Size On Tax Aggressiveness (原題)
Dewi Nurma Sabrina Dwi Rahayu, Trias Arimurti, Awaliawati Rachpiliani
🤖 gxceed AI 要約
日本語
インドネシア証券取引所上場の製造業25社・100社年分を対象に、持続可能性報告・資本集約度・企業規模が租税回避に与える影響をSEM-PLSで分析した研究。持続可能性報告は租税回避を有意に抑制し、資本集約度は租税回避を高める一方、企業規模は有意な影響を持たなかった。正当性理論の枠組みでESG開示と税務行動の連動を実証している。
English
Using SEM-PLS on 25 Indonesian listed manufacturing firms (100 firm-years, 2021–2024), this study finds sustainability reporting significantly reduces tax aggressiveness, while capital intensity increases it; firm size has no significant effect. It provides empirical evidence linking ESG disclosure to corporate tax behavior under Legitimacy Theory.
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基準や有報でのサステナビリティ開示が進む中、ESG開示と税務コンプライアンスの関係は統合報告書・投資家対応の観点で示唆がある。ただしインドネシア固有の制度・データに基づくため、日本企業への直接適用には留意が必要。
In the global GX context
Amid global momentum on ISSB/CSRD disclosure, this paper adds to the emerging literature connecting sustainability reporting to tax transparency and responsible tax conduct—an area increasingly scrutinized by investors and regulators. It offers emerging-market evidence from Indonesia, complementing predominantly developed-market studies.
👥 読者別の含意
🔬研究者:ESG開示と租税回避の関係に関する新興国実証として、正当性理論の適用範囲を広げる知見を提供する。
🏢実務担当者:サステナビリティ開示の充実が税務リスク管理やレピュテーション向上に寄与しうることを示唆する。
🏛政策担当者:開示規制と税務コンプライアンスの連動を設計する際、新興国製造業のエビデンスとして参照可能。
📄 Abstract（原文）
This study aims to examine the effect of sustainability reporting, capital intensity and firm size on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This study employed a quantitative approach using secondary data obtained from annual reports, sustainability reports and financial statements. The sample consisted of 25 manufacturing companies with a total of 100 firm-year observations selected through purposive sampling. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4. The findings indicate that sustainability reporting has a negative and significant effect on tax aggressiveness, implying that greater sustainability disclosure is associated with lower tax aggressiveness. Capital intensity has a positive and significant effect on tax aggressiveness, indicating that companies with higher investment in fixed assets tend to exhibit greater tax aggressiveness. Meanwhile, firm size has no significant effect on tax aggressiveness. Tax aggressiveness is influenced by sustainability reporting and capital intensity, whereas firm size does not significantly determine tax aggressiveness among manufacturing companies. This study provides empirical evidence regarding the determinants of tax aggressiveness in Indonesian manufacturing companies and enriches the application of Legitimacy Theory in explaining the relationship between sustainability reporting, capital intensity and tax aggressiveness.
🔗 Provenance — このレコードを発見したソース
- openalex https://e-journal.citakonsultindo.or.id/index.php/IJEBIR/article/view/6236first seen 2026-10-13 04:41:21
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