The Role of Environmental Disclosure in Tax Avoidance
租税回避における環境情報開示の役割 (AI 翻訳)
Tutty Nuryati, Uswatun Khasanah, Rimi Gusliana Mais
🤖 gxceed AI 要約
日本語
本研究は、インドネシアの280社を対象に、グリーン会計、ステークホルダー圧力、環境情報開示、炭素税回避の関係をPLS-SEMで分析。環境情報開示は炭素税回避に負の影響を与え、透明性の向上が機会主義的行動を抑制することを示した。グリーン会計は環境情報開示を介して間接的に炭素税回避に影響する一方、ステークホルダー圧力は直接的な影響を持つ。
English
This study analyzes the relationships among green accounting, stakeholder pressure, environmental disclosure, and carbon tax avoidance using PLS-SEM on survey data from 280 Indonesian companies. Environmental disclosure negatively affects carbon tax avoidance, indicating that transparency reduces opportunistic behavior. Green accounting indirectly influences tax avoidance through disclosure, while stakeholder pressure has a direct effect.
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開示が始まり、環境情報開示の質が企業の税務行動に与える影響は投資家や当局の関心事。本研究は開示の透明性が炭素税回避を抑制する可能性を示唆し、日本の開示制度設計や企業のコンプライアンス強化に示唆を与える。
In the global GX context
Globally, as sustainability disclosure standards (ISSB, CSRD) expand, the link between environmental transparency and tax behavior is increasingly relevant. This study provides empirical evidence from an emerging economy that higher environmental disclosure reduces carbon tax avoidance, informing policymakers and practitioners on the benefits of robust disclosure regimes.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the mediating role of environmental disclosure between green accounting and carbon tax avoidance, contributing to sustainability accounting literature.
🏢実務担当者:Highlights that enhancing environmental disclosure can reduce carbon tax avoidance risks, supporting corporate transparency strategies.
🏛政策担当者:Suggests that promoting environmental disclosure may curb carbon tax avoidance, informing regulatory design.
📄 Abstract（原文）
This study analyzes the relationship between green accounting, stakeholder pressure, environmental disclosure, and carbon tax avoidance using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach via SmartPLS software. The research data were obtained through the distribution of a structured questionnaire to 280 companies from various industrial sectors in Indonesia. The analysis was conducted in two stages: testing the measurement model to ensure construct reliability and validity, and testing the structural model to evaluate direct, indirect, and mediating effects using the bootstrapping technique with 5,000 resamples. The results of the study show that green accounting and stakeholder pressure influence environmental disclosure, underscoring the importance of these two factors in enhancing corporate transparency. Environmental disclosure was found to have a negative effect on carbon tax avoidance, indicating that higher levels of transparency can reduce companies’ opportunistic behavior in carbon tax avoidance. However, green accounting does not have a direct effect on carbon tax avoidance; rather, it exerts an indirect influence through the mediating effect of environmental disclosure. Conversely, stakeholder pressure has a direct effect on carbon tax avoidance without going through a mediating mechanism. These findings enrich the sustainability accounting literature by integrating internal accounting practices and external stakeholder dynamics in explaining corporate tax compliance behavior.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.38035/sijdb.v4i1.382first seen 2026-08-16 06:03:31
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