This research investigates the influence of financial reporting quality, tax avoidance, and debt maturity on investment efficiency in Indonesia. This study also examines the role of corporate social responsibility disclosure as a moderating variable. Samples of manufacturing companies listed in Indonesia between 2014 and 2019 were selected (414 observations). Using panel regression, this study unveiled a positive effect of financial report quality, while a negative effect of tax avoidance and debt maturity on investment efficiency. Corporate social responsibility disclosure fails to moderate the impact of financial report quality and tax avoidance on investment efficiency. In contrast, corporate social responsibility disclosure strengthens the influence of debt maturity on investment efficiency. This study suggests that the Indonesian Tax Authority needs to improve its supervision on Indonesian companies to suppress tax avoidance by companies that may reduce investment efficiency.
<p><em>The company has a significant contribution to industrialization, which results in global warming and climate change in the world. This condition can threaten the future of the world, including in Indonesia. This study aims to examine the effect of corporate governance on the disclosure of carbon emissions in Indonesia. This study uses secondary data sourced from financial statements available at www.idnfinancials.com. The sample used in this study was a manufacturing company from 2016 to 2019. By using purposive sampling, the sample obtained in the study is 260 observations. The research data were analyzed using multiple linear regression for panel data. This study concludes that the implementation of good governance and firm size are positively associated with emission carbon disclosure. The implementation of good corporate governance can increase the transparency of information provided to the public voluntarily, including information on carbon emissions produced by companies. Besides, the large companies tend to be transparent in their carbon emissions disclosure to the public. This research indicates that the government needs to regulate policies related to managing carbon emissions produced by companies to encourage companies to implement sustainability issues. In addition, the Financial Services Authority (OJK) needs to carry out monitoring related to the implementation of corporate governance implemented by companies listed on the Indonesia Stock Exchange. </em></p>
This study aims to empirically analyze the effects of corporate diversification, customer concentration, and related party transactions (RPTs) on tax avoidance. In addition, we analyze the role of corporate social responsibility (CSR) disclosure in moderating the impacts of these independent variables on tax avoidance. We test the hypotheses on Indonesian listed manufacturing firms in 2014-2019, resulting in 414 firm-year observations. Our non-moderated multiple linear regression analyses reveal that corporate diversification and customer concentration are positively associated with tax avoidance, while RPTs do not affect tax avoidance. However, the moderated regression analysis reveals that CSR disclosure strengthens (weakens) the positive effect of corporate diversification and RPTs on tax avoidance. Overall, our results indicate the nuanced role of CSR activities. Specifically, firms can use CSR to conceal their tax management activities but also to act ethically to benefit their stakeholders.
Saat ini, informasi atas aktivitas transfer pricing yang dilakukan oleh perusahaan multinasional menjadi minat praktisi dan akademisi. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi bagi praktisi dan akademisi dalam memahami lebih dalam aktivitas transfer pricing dari sudut pandang akuntansi, pajak dan hukum. Terdapat beberapa tahap dalam pelaksanaan kegiatan kepada masyarakat ini. Tahapan pertama diawali dengan tahap perencanaan melalui diskusi antara moderator dan narasumber terkait dengan konsep pelatihan yang dilakukan baik secara teknik maupun substansi. Selain itu, di tahap ini dilakukan koordinasi untuk semua anggota tim terkait dengan penyelenggaraan kegiatan. Tahap kedua adalah diskusi materi oleh narasumber yang dipandu oleh moderator dan tanya jawab dari peserta kepada narasumber. Berdasarkan umpan balik yang diperoleh dari partisipan, kegiatan ini memberikan manfaat bagi partisipan dalam memperoleh pengetahuan atas aktivitas transfer pricing yang lebih komprehensif yang berguna dalam mempelajari transfer pricing lebih mendalam.
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