International journal of business, economics and management

Analysis of factors determining carbon emission disclosure in companies in Indonesia: A literature review

2025-10-11T09:34:14+00:00

This study aims to analyse the determinants of carbon emissions disclosure in Indonesian companies through a literature review. These factors include internal company characteristics such as size, profitability, leverage, and ownership structure, as well as external factors such as government regulations, stakeholder pressure, media exposure, and industry context that influence the level and quality of carbon emissions disclosure. This study integrates various theories of environmental disclosure and corporate legitimacy to understand the motivation and behaviour of companies in disclosing carbon emission information, both voluntarily and mandatorily. The results of the study show that carbon emission disclosure is influenced by the complex interaction between internal and external factors, as well as institutional pressures that encourage companies to be more transparent in facing the challenges of climate change and global sustainability demands. This research provides a theoretical and practical basis for stakeholders to strengthen effective carbon emission disclosure policies and strategies in Indonesia.

Examining the effect of related-party transactions, thin capitalization, and capital intensity on firms’ tax avoidance behaviour: The moderating effect of sales growth

2025-11-13T08:45:02+00:00

This study aims to examine the effects of related-party transactions, thin capitalization, and capital intensity on tax avoidance, as well as to evaluate the moderating role of sales growth. The research is grounded in agency theory and positive accounting theory, employing a quantitative approach using Moderated Regression Analysis. The sample consists of 442 firms selected through purposive sampling, yielding a total of 2,210 firm-year observations from manufacturing companies in the health care, basic materials, industrials, consumer cyclicals, and consumer non-cyclicals subsectors listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The findings reveal that related-party transactions, thin capitalization, and capital intensity have a positive effect on tax avoidance. Furthermore, sales growth is found to weaken the effects of related-party transactions, thin capitalization, and capital intensity on tax avoidance. This study provides implications supporting both agency theory and positive accounting theory in explaining the determinants of corporate tax avoidance strategies.