Factors Affecting Tax Incentives of Energy Companies Listed on the Indonesia Stock Exchange

Jan, Tjia Siauw; Muttaqin, Zainal; Abubakar, Lastuti

doi:10.32479/ijeep.11134

Cited by 3 publications

(2 citation statements)

References 14 publications

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“…Entitas dengan laba tinggi akan menanggung pajak lebih besar daripada entitas dengan laba yang lebih rendah. Semakin tinggi tingkat profitabilitas perusahaan Kompartemen: Jurnal Ilmiah Akuntansi September 2022, Volume 20, No 2, 269-285 275 Gangga 1 , Wahyudin 2menyebabkan biaya pajak yang lebih besar(Jan et al, 2021). Hal tersebut tentu akan mendorong pihak manajer untuk berupaya menekan angka beban pajak melalui berbagai cara.…”

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Determinan Agresivitas Pajak Pada Perusahaan Manufaktur Sektor Consumer Goods Industry Yang Terdaftar Di Bei

Gangga

Wahyudin

2023

KOMPARTEMEN

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Penelitian ini bertujuan untuk menguji pengaruh leverage, research and development, dan ukuran perusahan terhadap agresivitas pajak serta peran profitabilitas dalam memoderasi pengaruh tersebut. Populasi yang digunakan adalah perusahaan manufaktur sektor consumer goods industry yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019 dengan jumlah 58 perusahaan. Penentuan sampel menggunakan teknik purposive sampling dan menghasilkan 19 perusahaan dengan 11 data outlier sehingga total unit analisis berjumlah 46. Penelitian ini menggunakan data sekunder berupa laporan keuangan serta menggunakan teknik dokumenter untuk mengumpulkan data penelitian. Teknik analisis data menggunakan analisis regresi moderasi dengan uji selisih nilai mutlak. Hasil penelitian menunjukkan bahwa leverage, research and development, dan ukuran perusahan tidak berpengaruh secara signifikan terhadap agresivitas pajak. Profitabilitas dapat digunakan untuk memoderasi pengaruh ukuran perusahan terhadap agresivitas pajak, namun tidak mampu memoderasi pengaruh antara leverage serta research and development terhadap agresivitas pajak.

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Determinan Agresivitas Pajak Pada Perusahaan Manufaktur Sektor Consumer Goods Industry Yang Terdaftar Di Bei

Gangga

Wahyudin

2023

KOMPARTEMEN

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“…In Indonesia, tax incentives have been employed to encourage foreign investment, stimulate domestic investment, and foster the expansion of a wide range of industries (Jan et al, 2021). In recent years, the necessity of reforming Indonesia's tax incentives has become increasingly apparent.…”

Section: Previous Studymentioning

confidence: 99%

An Evaluation of Scholarly Works of Tax Incentives in Indonesia

Ririn Riani,

Aam Slamet Rusydiana

2022

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Over the years, the issue of tax policy design has been a major concern requiring extensive scientific research. In light of these considerations, the purpose of this paper is to investigate the extent to which prior research has focused on tax incentives in Indonesia. This paper employs bibliometric analytic techniques to examine the empirical literature published between 1987 and 2023. This paper utilizes the Scopus database and the "bibliometrix" package to conduct a bibliometric analysis. The analysis emphasizes on the most important information regarding the analysis of scientific production by field (journals, authors, and keywords), mapping the research path and proposing initiatives based on prior literature. This investigation revealed various results. Initially, the government must offer 'renewable' and 'sustainable' tax incentives to vital businesses and economic sectors. Second, tax incentives should also be provided to the MSMEs industry, as this industry has the largest market as a pillar of Indonesia's economy. There is a great deal of room for theoretical development, contextualization, and methodological contributions. In addition, this study provides policy recommendations from prior research and directions for future research.

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Risk transmission and diversification strategies between US real estate investment trusts (REITs) and green finance indices

Zeng

2024

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PurposeWe examined the dynamic volatility connectedness and diversification strategies among US real estate investment trusts (REITs) and green finance indices.Design/methodology/approachThe DCC-GARCH dynamic connectedness framework and he DCC-GARCH t-copula model were employed in this study.FindingsUsing daily data from 2,206 observations spanning from 2 January 2015 to 31 January 2023 this paper presents the following findings: (1) cross-market spillovers exhibited a high correlation and significant fluctuations, particularly during extreme events; (2) our analysis confirmed that REIT acted as net receivers from other green indices, with the S&P North America Large-MidCap Carbon Efficient Index dominating the in-network volatility spillover; (3) this observation suggests asymmetric spillovers between the two markets and (4) a portfolio analysis was conducted using the DCC-GARCH t-copula framework to estimate hedging ratios and portfolio weights for these indices. When REIT and the Dow Jones US Select ESG REIT Index were simultaneously added to a risk-hedged portfolio, our findings indicated that no risk-hedging effect could be achieved. Moreover, the cost and performance of hedging green assets using REIT were found to be comparable.Originality/valueWe first examined the dynamic volatility connectedness and diversification strategies among US REITs and green finance indices. The outcomes of this study carry practical implications for market participants.

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Factors Affecting Tax Incentives of Energy Companies Listed on the Indonesia Stock Exchange

Cited by 3 publications

References 14 publications

Determinan Agresivitas Pajak Pada Perusahaan Manufaktur Sektor Consumer Goods Industry Yang Terdaftar Di Bei

Determinan Agresivitas Pajak Pada Perusahaan Manufaktur Sektor Consumer Goods Industry Yang Terdaftar Di Bei

An Evaluation of Scholarly Works of Tax Incentives in Indonesia

Risk transmission and diversification strategies between US real estate investment trusts (REITs) and green finance indices

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