Based on stakeholder theory, resource-based theory, and decision theory, this study explores the relationship between information technology governance and internal information quality in determining business entity tax savings. Specifically, we examine the effects of internal information quality and information technology governance on corporate tax savings. We also investigate the joint effect of information technology governance and internal information quality on tax savings. This study used a quantitative method with panel data regression using a sample of the top 500 listed companies on the Australian Stock Exchange (ASX) from 2017 to 2021. Our dataset consists of 1,295 firm-year observations. We collected data manually to assess the proxy for information technology governance. Our analysis yielded three main findings. Firstly, we found no significant effect of the quality of internal information on tax savings on the ASX. However, we did observe a positive relationship between the construct of information technology governance and tax savings. Additionally, the presence of information technology governance was found to moderate this relationship. These findings remained consistent when subjected to various robustness checks and additional tests. Our findings highlight the importance of the information technology governance construct as a powerful catalyst for activating the link between internal information quality and optimal tax performance. This study has theoretical and practical implications for businesses, regulators, investors, and tax authorities, which are discussed further.

中文翻译：

---

寻找最佳企业节税的缺失部分：信息技术治理和内部信息质量


本研究基于利益相关者理论、资源基础理论和决策理论，探讨了信息技术治理与内部信息质量在决定企业实体节税方面的关系。具体来说，我们研究了内部信息质量和信息技术治理对企业节税的影响。我们还研究了信息技术治理和内部信息质量对节税的共同影响。本研究采用面板数据回归的定量方法，以 2017 年至 2021 年澳大利亚证券交易所 (ASX) 前 500 家上市公司为样本。我们的数据集包含 1,295 个公司年度观察结果。我们手动收集数据来评估信息技术治理的代理。我们的分析得出了三个主要发现。首先，我们发现内部信息的质量对澳大利亚证券交易所的节税没有显着影响。然而，我们确实观察到信息技术治理的构建与节税之间存在正相关关系。此外，信息技术治理的存在也被发现可以调节这种关系。当进行各种稳健性检查和附加测试时，这些发现仍然一致。我们的研究结果强调了信息技术治理结构作为激活内部信息质量和最佳税务绩效之间联系的强大催化剂的重要性。这项研究对企业、监管机构、投资者和税务机关具有理论和实践意义，将进一步讨论。