Corporate Governance and Tax Management Practices

Mulyadi, Martin Surya; Anwar, Yunita; Krisma, Erminus Bobby Ardo Dwi

doi:10.20525/ijfbs.v3i3.188

Cited by 9 publications

(8 citation statements)

References 31 publications

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“…Tax is the most important contribution of the country since it has been one of main resources of the government revenue (Mulyadi et al, 2014). For the companies tax is not only one of their responsibilities to their government but also as a burden for their company.…”

Section: Introductionmentioning

confidence: 99%

The Effect of Good Corporate Governance on Tax Avoidance: Empirical Study of the Indonesian Banking Company

Waluyo¹

2019

Acc. J. Binaniaga

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The purpose of this study aims to examine the effect of corporate governance on tax evasion. Corporate governance is proxied represented by the audit committee, the proportion of independent board of commissioners, institutional ownership and audit quality. Tax evasion is measured by the size of the gap of an effective tax rate. This study uses quantitative research design and data from the Finance Authority Service / OJK listed on the Indonesia Stock Exchange. By using purposive sampling in the observation period of 2013-2016, it has obtained 92 observations. The Data has been analyzed by using ordinary least square regression model. Regression results has identified that the proportion of independent board of commissioners and corporate performance have negatively affected tax evasion. Audit committees, audit quality and the size of company positively affected tax evasion. However, the institutional ownership has had no significant effect on tax evasion. These results have indicated that some of the mechanisms of corporate governance in Indonesia have been effective according to its function for the shareholders.

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Section: Introductionmentioning

confidence: 99%

The Effect of Good Corporate Governance on Tax Avoidance: Empirical Study of the Indonesian Banking Company

Waluyo¹

2019

Acc. J. Binaniaga

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“…Most modern tax systems have to follow tax principles in the modern era, which has a fairness grounds, known and understood, convenient for the taxes payer, and efficient on the cost of the taxation system as well as the subsequent cost for taxpayers (4). Meanwhile, accounting policy has represented the modern business that evolves rapidly and complex, but it is more challenging for Indonesian tax system to be more contemporary because Indonesia is one of the countries that have different recording system between taxation and accounting (5). Hence, Indonesian tax systems should be periodically repaired, strengthened, and the outdat-ed regulations should be removed.…”

Section: Introductionmentioning

confidence: 99%

Managing Tax Dispute Due to IFRS-16 on the Retrofits Implementation in Indonesia

Nasip¹,

Sudarmaji²

2018

IJET

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The IFRS-16 will shortly be implemented worldwide, where the operating lease is effectively removed, and all operational leases are qualified as debt. The operational lease is a major source and is important for off-balance sheet financing in Indonesia. Therefore, the implementation of IFRS-16 will probably hurt Indonesian business. The contract and/or service level agreements on the retrofits for the energy efficiency product can relieve the business owner from cash flow and new debts. This study established a framework for a critical comparative study; compare and assess the possibility of the retrofit financial practices under the current taxes regime, and the possibility upon IFRS-16 implementation to better understand the favorable measures for retrofit practitioners and future customers to handle the disputes. Triangulate the findings of comparative study and questionnaire survey to develop recommendation for the future researchers, practitioners and the government. The result indicates that the benefits of the retrofits financing implementation beat the cost and complexity posed by the enactment of new IFRS standards. Thus, the impact of the IFRS-16 and taxation are being considered as a part of business constraints that should be addressed together and able to manage the disputes over misperception on retrofits aspects with taxes officers.

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“…Tax aggressiveness connotes diverse handling activities aimed at lowering taxable income by the firm (Yeung, 2010;Kim, Li & Zhang, 2011;and Mulyadi, Anwar & Erminus, 2014). Wang et al (2020) opined that the most fundamental reason why companies engage in tax aggressiveness is to increase their net income (value and performance), which creates a positive signal to foreign investors.…”

Section: Introductionmentioning

confidence: 99%

Tax Aggressiveness and Firm Value: Evidence From Industrial Goods Companies on the Nigerian Exchange Group

MIESEIGHA¹,

OKEWALE²

2021

AOUS

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This study assessed the relationship between tax aggressiveness and firm value of industrial goods companies listed on the floor of the Nigerian Exchange Group. The ex-post facto research design was adopted, and secondary data was obtained from the annual reports and accounts of the selected companies from 2006 to 2020. Data obtained were analyzed using descriptive, ordinary least square estimation, fixed and random effects statistical techniques. The study's findings showed that tax aggressiveness has an insignificant effect on the firm value on listed industrial goods companies in Nigeria. Impliedly, when companies employ tax aggressiveness strategies, the firm's value will decrease. Based on the findings, it was recommended that listed industrial goods companies on the floor of the Nigerian Exchange Group should instead not focus on aggressive tax measures aimed at decreasing the firm's value. Again, there is a need to ensure that the code of governance provision and tax implementation have been strictly adhered to.

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Corporate Governance and Tax Management Practices

Cited by 9 publications

References 31 publications

The Effect of Good Corporate Governance on Tax Avoidance: Empirical Study of the Indonesian Banking Company

The Effect of Good Corporate Governance on Tax Avoidance: Empirical Study of the Indonesian Banking Company

Managing Tax Dispute Due to IFRS-16 on the Retrofits Implementation in Indonesia

Tax Aggressiveness and Firm Value: Evidence From Industrial Goods Companies on the Nigerian Exchange Group

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