A Bibliographic Study for Management Control Systems on  Journal of Management Accounting Research

Cahyono, Suham

doi:10.34208/jba.v25i1.1798

Cited by 3 publications

(1 citation statement)

References 22 publications

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“…This situation can incur substantial expenses for non-compliant taxpayers (Mikesell & Ross, 2012). Additionally, this study centers its focus on companies that have already demonstrated tax aggressiveness in the years preceding the tax amnesty period, thereby magnifying their feelings of "remorse" and "anxiety" stemming from their prior instances of tax negligence (Cahyono, 2023).…”

Section: Hypothesis Development Tax Aggressive Companies and Tax Amne...mentioning

confidence: 99%

The Prime Enforcement of Tax Amnesty Regulation in Indonesia: Evidence from Tax Aggressive Firms

Permatasari,

Ngelo,

Harymawan

et al. 2023

JRAK

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Purpose: This study examines the response of tax aggressive companies to the prime enforcement of the tax amnesty in Indonesia. Specifically, this study examines their tax aggressive behavior in the period and post-period of tax amnesty. Methodology/approach: The author(s) use all Indonesian companies in 2010-2018 listed in the IDX and analyze using logit and OLS regression analysis techniques. Findings: The results suggest that companies that had been tax aggressive in the pre-period of a tax amnesty program are more likely to participate in Indonesia's prime tax amnesty program. Furthermore, we discover that those tax aggressive companies had become less aggressive in the period and post-period of tax amnesty. These findings are robust to several proxies of tax aggressiveness and Coarsened Exact Matching (CEM) method to handle potential endogeneity problems. We employ Indonesia's unique setting, one of a few developing countries that implement the tax amnesty successfully for the first time. Practical implications: These findings are expected to provide evidence of the effectiveness of the tax amnesty implementation in Indonesia. The results could give insight for policymakers to thoroughly consider the costs and benefits of tax amnesty, and if there is a repeated implementation. Originality/value: This study did not include any further test of the corporate governance mechanism involved in the relationship between tax aggressive companies and tax amnesty participation. Therefore, future studies could consider the limitations and address the issue.

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Section: Hypothesis Development Tax Aggressive Companies and Tax Amne...mentioning

confidence: 99%

The Prime Enforcement of Tax Amnesty Regulation in Indonesia: Evidence from Tax Aggressive Firms

Permatasari,

Ngelo,

Harymawan

et al. 2023

JRAK

View full text Add to dashboard Cite

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Management control systems for sustainable development: a bibliographic study

Tu Le,

Hong Le,

Thanh Vu

et al. 2024

Cogent Business & Management

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Earnings Management and Sustainability Reporting Disclosure: Some Insights from Indonesia

Ningsih

Prasetyo

Puspitasari

et al. 2023

Risks

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Earnings manipulation is often associated with deceiving public information that is displayed in sustainability reports. Therefore, the current study aims to explore the nexus between earnings management and sustainability reporting practices in the context of Indonesia. This study employs 408 firm-year observations from listed companies in Indonesia during the 2010–2021 period to test the hypothesis using fixed effect regression analyses with standard error estimates. By examining their sustainability reports and financial statements over a specific period, the authors assess the extent to which earnings management influences sustainability reporting practices. This implies that companies engaging in earnings management practices are more likely to exhibit higher-quality sustainability reporting practices. The results contribute valuable and significant empirical insights into the interplay between earnings management and sustainability reporting specifically within the Indonesian context. Furthermore, this study goes beyond examining the relationship itself and delves into potential factors that may influence this relationship.

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A Bibliographic Study for Management Control Systems on Journal of Management Accounting Research

Cited by 3 publications

References 22 publications

The Prime Enforcement of Tax Amnesty Regulation in Indonesia: Evidence from Tax Aggressive Firms

The Prime Enforcement of Tax Amnesty Regulation in Indonesia: Evidence from Tax Aggressive Firms

Management control systems for sustainable development: a bibliographic study

Earnings Management and Sustainability Reporting Disclosure: Some Insights from Indonesia

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