Environmental disclosure, governance score, and tax avoidance: Evidence from Indonesian energy sector companies

Ari Dewi Cahyati (), Tri Lestari (), Windu Mulyasari () and Ina Idriana ()

International Journal of Management and Sustainability, 2023, vol. 12, issue 4, 488-504

Abstract: The goal of the study was to determine how corporate governance (CG) influences tax avoidance, how environmental disclosure (ED) influences tax avoidance, and how CG functions as a moderator for the impact of ED on tax avoidance. Between 2018 and 2021, we conducted 184 observations on 46 energy-related enterprises. The sample technique employed was purposive sampling. We used moderated regression analysis (MRA) regression with the random effects model to verify the hypothesis. According to the research conclusions, ED had no discernible impact on tax avoidance, CG had no bearing on it, and CG did not mitigate the impact of ED on tax avoidance. Tax avoidance is positively impacted by variable control size, MKTB, negatively impacted by ROA, and unaffected by leverage. Because environmental disclosure by energy corporations in Indonesia is still deficient despite being mandated, this research offers implications that could help regulators improve the quality of environmental disclosure Whether it is still in the meeting with the regulator stage or has already begun to improve governance, provide feedback to regulators so they can keep an eye on the CG implementation in Indonesia.

Keywords: Before and after mandatory period; Corporate governance index; Energy’s sector; Environmental disclosure; Tax avoidance; Underdeveloped countries. (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
https://archive.conscientiabeam.com/index.php/11/article/view/3525/7797 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pkp:ijomas:v:12:y:2023:i:4:p:488-504:id:3525

Access Statistics for this article

More articles in International Journal of Management and Sustainability from Conscientia Beam
Bibliographic data for series maintained by Dim Michael ().