Tax Avoidance is conducted by the taxpayer to minimize the company’s tax burden. The objective of this research was to examine the determinants of profitability, public ownership and fiscal loss compensation to practice tax avoidance in companies listed on the Indonesia Stock Exchange for the period 2015-2019. Book Tax Different was used as a benchmark of tax avoidance. The data in this research were obtained from the company financial statements and annual reports on the Indonesia Stock Exchange (IDX) website or related company websites. The sample used in this study were 97 companies consisting of the banking, property, finance and mining sector listed on the IDX for the period 2015-2019, with a total of 485 samples. The sampling technique was purposive sampling method. The analytical tool used to analyze the hypothesis was Eviews 11.0. The results showed that the profitability, public ownership and fiscal loss compensation had no effect on tax avoidance, but audit quality could moderate profitability and public ownership of tax avoidance.
The Covid-19 pandemic has changed work patterns, which mostly rely on information technology. This makes the span of control wider so that Governance, Digitalization, and Internal Auditors to prevent fraud that needs to be evaluated. This research is a quantitative research through surveys with questionnaires and a variance-based SEM approach with SmartPLS. The sampling technique used was purposive sampling in the population at the Ministry of Finance of 1,054 offices spread throughout Indonesia by the Yamane/Isaac and Michael formula (290 samples) and total of 655 respondents were employees in the internal compliance/financial reporting department. Before testing the hypothesis, validity and reliability were first tested. This study finds that the law enforcement for fraudulent behavior in government must be carried out objectively free from the influence of power interests. Furthermore, the Ministry of Finance needs to review the digitization of the State Revenue Module (MPN) and the State Treasury and Budget System (SPAN) to ensure compliance with best practices considering that these systems have weaknesses in fraud prevention. The novelty in this research is related to the influence of democracy, legal culture, MPN and SPAN in fraud prevention and their impact on public accountability.
Submission of financial reports on time is often a problem, one of which is the case with the Department of Education, Youth and Sports. This quantitative study aims to obtain information on the moderating effect of organizational commitment on the competence of human resources managing School Operational Assistance (BOS) funds and governance in accountability for the use of their budget. Drawing a sample of 351 from all managers of BOS funds in public elementary and junior high schools. Data collection uses a questionnaire, with a quota sampling technique, data processing uses SmartPLS. The results of this study inform that human resource competence and governance affect the quality of financial reports, but organizational commitment is not able to strengthen its influence. Procurement of appropriate training, optimization of existing systems, verification of Activity Plans and School Budgets, reconciliation of budget implementation. For further research, it is better to collect data directly to the educational unit, so that all respondents' statements are in accordance with the facts.
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