Effect of Corporate Governance Structures, Political Connections, and Transfer Pricing on Tax Aggressiveness

Ardillah, Kenny; Vanesa, Yola

doi:10.29259/sijdeb.v6i1.51-72

Cited by 4 publications

(5 citation statements)

References 30 publications

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“…Different types of enterprises face different tax environments, and their tax compliance varies. The degree of improvement of corporate governance structure, management's sense of responsibility, and supervision mechanism can also affect the tax compliance of enterprises (Ardillah & Vanesa, 2022). If the governance structure and internal control mechanism of the enterprise is not perfect enough, and the management lacks attention to tax compliance, the enterprise will experience tax non-compliance behavior.…”

Section: Factors In Uencing Enterprises' Tax Compliancementioning

confidence: 99%

Does Enterprise Digital Transformation Reduce Tax Compliance?

ren

2024

Preprint

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In the era of the digital economy characterized by technologies such as artificial intelligence, big data, and cloud computing, digital transformation has become a key path for enterprises to enhance their competitiveness and achieve sustained growth. Existing research has not reached a consensus on the impact of corporate digital transformation on tax compliance behavior, and there is a lack of empirical evidence from a micro perspective on the level of an enterprise. This study explores the impact of enterprises' digital transformation on tax compliance behavior based on data from 2011–2022 Chinese listed companies. Results show that the digital transformation of enterprises can significantly reduce tax compliance behavior by reducing tax avoidance costs. Further research found that this negative effect has significant heterogeneity among enterprises of different ownership and size. Our findings not only expand the theoretical understanding of enterprise digital transformation and tax compliance but also provide theoretical support for governments to promote enterprise digital transformation and tax supervision.

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Section: Factors In Uencing Enterprises' Tax Compliancementioning

confidence: 99%

Does Enterprise Digital Transformation Reduce Tax Compliance?

ren

2024

Preprint

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“…The political connection can be seen whether the independent board of commissioners has concurrent positions as a politician affiliated with a political party, the independent committee of commissioners has multiple positions as government officials, or the independent board of commissioners has concurrent positions as a military official, former government officials, or former military officers does not affect the level of tax aggressiveness carried out by a company. Because politically connected companies tend to pay lower taxes and even lower tax audits than politically unconnected companies during the observation period (Ardillah & Vanesa, 2022).…”

Section: Introductionmentioning

confidence: 99%

“…An audit committee was formed to supervise preparing its financial statements to avoid management fraud and do more tax aggressiveness in the company. The credibility of financial reporting will be worked properly if there is support from all elements of the corporate governance, including the audit committee, to control economic and tax policy (Ardillah & Vanesa, 2022).…”

Section: Introductionmentioning

confidence: 99%

Audit committees, political connections, and audit quality on tax avoidance

Alfandia,

Putri

2023

JMAS

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Differences in the results of previous studies regarding the relationship between audit committees, political connections, and audit quality on tax avoidance make this research necessary. This study aims to thoroughly review and identify empirical evidence about the impact of audit committees, political ties, and audit quality on tax avoidance. Tax avoidance is a dependent variable. Audit quality, audit committees, and political connections are independent variables. Political connections were calculated using the number of Board of Commissioners with the formula of calculating the number of Commissioners: The Board of Commissioners was politically connected. The audit committee was calculated using the number of members of the company's audit committee. The audit quality measurement in this study is dummy variables. This study is explanatory research and uses a quantitative methodology. The 36 samples included in this study are mining firms listed between 2017 and 2019 on the Indonesia Stock Exchange. Purposive sampling was used to collect samples, while multiple linear regression was the technical data analysis method used in this study. When selecting how to disclose financial information, the corporation considers the audit committee. Political connections negatively affect tax avoidance. It reveals how political ties to the board of commissioners also affect tax evasion. Audit quality has a detrimental effect on tax evasion as well. The Big Four Public Accounting Firm's (KAP) audit standard ensures accurate financial data.

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“…When the number of shares owned by institutional parties is higher, the awareness of the importance of companies to disclose carbon emissions in the company's annual report can be higher (Akhiroh, 2016). The independent board of commissioners as an independently organ of the company for supervising and providing advice to the board of directors (Ardillah & Vanesa, 2022). This monitoring and providing advice that was done by board of independent commissioners aims to increase the firm value by disclosing carbon emissions to protect the environment (Nainggolan, 2015).…”

Section: Introduction 11 Research Backgroundmentioning

confidence: 99%

The Effect of Corporate Governance Structures, Environmental Performance, and Media Coverages to Carbon Emissions Disclosure

Ardillah

Rusli²

2022

ULTIMA Accounting

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— Companies are currently required to be more transparent and accountable in disclosing environmental information. One of them is the disclosure of carbon emissions which are part of the form of environmental disclosure carried out voluntarily by the company. The purpose of this research is to prove the positive effect of institutional ownership, independent commissioners, environmental performance, and media coverage to carbon emissions disclosure. The extent of carbon emission disclosure was measured by carbon disclosure information index that provided by the Carbon Disclosure Project. The author used mining companies listed on the Indonesia Stock Exchange for 2015 – 2019 as research sample that was selected by using purposive sampling method. The analytical method used in this research was multiple regression analysis. This research showed that independent board of commissioners, environmental performance, and media coverage had positive effect on carbon emissions disclosure. On the other hand, the institutional ownership had negative effect to carbon emissions disclosure. From this result of research, the companies can increase sensitivity or attention to emission carbon disclosure, especially for corporations that have direct contact and impact on society and the environment in surroundings. Keywords: Institutional Ownership; Independent Commissioners; Environmental Performance; Media Coverage; Carbon Emissions Disclosure

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Effect of Corporate Governance Structures, Political Connections, and Transfer Pricing on Tax Aggressiveness

Cited by 4 publications

References 30 publications

Does Enterprise Digital Transformation Reduce Tax Compliance?

Does Enterprise Digital Transformation Reduce Tax Compliance?

Audit committees, political connections, and audit quality on tax avoidance

The Effect of Corporate Governance Structures, Environmental Performance, and Media Coverages to Carbon Emissions Disclosure

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