Family Ownership, Independent Oversight, and Financial Information Transparency: Evidence From Asia

Nurfatimah, Siti Nuke; Barokah, Zuni

doi:10.33312/ijar.420

Cited by 3 publications

(3 citation statements)

References 27 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Using OLS estimation approach, it was found that managerial and institutional ownership had negative impact on tax avoidance strategies, but forgein ownership helped in promoting tax avoidance strategies. In case of Indonesia, Zulma (2016) estimated the link between management compensation and tax evasion by considering the effect of family ownership over 2011-2014 period. According to the findings, management compensation was negatively associated with tax avoidance but family ownership tended to reduce the negative relationship between tax avoidance and management compensation.…”

Section: Ownership Structure and Tax Avoidancementioning

confidence: 99%

The Impact of Environmental, Social and Governance, Sustainable Financial Performance, Ownership Structure, and Composition of Company Directors on Tax Avoidance: Evidence from Indonesia

Hidayati,

Zuhroh

2023

IJEEP

View full text Add to dashboard Cite

The aim of the present study is to empirically estimate the impact of ESG, composition of company directors, ownership structure and financial performance on tax avoidance. To achieve the study objectives, 114 companies listed on Indonesian Stock Exchange market are selected covering the data span over 2013-2020 period. Institutional ownership, female directors, ESG performance, return on assets and firm size are taken as the measures of ownership structure, composition of company directors, ESG and financial performance respectively. Empirical analysis is carried out using Fixed Effects Model as it is found as the appropriate estimation technique in Hausman test and Breusch-Pagan test. According to the study findings, EGS, ownership structure, composition of company directors all have significant and negative impact on tax avoidance. Among financial performance indicators, only firm size has negative and significant impact while return on assets has no significant effect on tax avoidance. The study recommends the firms or businesses to pay attention to ESG factors, institutional ownership and female directorship as these factors are found to have prominent role in improving tax avoidance behavior.

show abstract

Section: Ownership Structure and Tax Avoidancementioning

confidence: 99%

The Impact of Environmental, Social and Governance, Sustainable Financial Performance, Ownership Structure, and Composition of Company Directors on Tax Avoidance: Evidence from Indonesia

Hidayati,

Zuhroh

2023

IJEEP

View full text Add to dashboard Cite

show abstract

“…Asian Agri Group with defendant Suwir Laut in 2014 is a prime example of the most significant tax fraud case ever discovered in Indonesia (Pasliadja et al, 2014). This case has cost the government Rp2.6 trillion (Sitepu, 2017;Zulma, 2016). Another instance of tax evasion is the Bakrie Group mining firm (Sulistiyanti & Saputra, 2020;Zulma, 2016).…”

Section: Introductionmentioning

confidence: 99%

“…This case has cost the government Rp2.6 trillion (Sitepu, 2017;Zulma, 2016). Another instance of tax evasion is the Bakrie Group mining firm (Sulistiyanti & Saputra, 2020;Zulma, 2016). This corporate group comprises PT Kaltim Prima Coal (KPC), PT Bumi Resources, and PT Arutmin Indonesia, which are implicated in IDR 2.1 trillion in tax evasion (Nurfaizah, 2016).…”

Section: Introductionmentioning

confidence: 99%

Do Political Connections Affect Tax Avoidance in Indonesia? A Systematic Review and Meta-Analysis

Kartiko,

Firmansyah

2023

Educoretax

View full text Add to dashboard Cite

Previous correlational studies have shown a significant effect between political connections and tax avoidance. However, this also cannot deny other empirical facts which state that there is no significant influence between political connections and tax avoidance. This study aims to generalize the results of previous studies that discuss the influence of political connections and tax avoidance in Indonesia. Quantitative methods were chosen to analyze this; the researchers used Systematic Review and Meta-Analysis. We searched for eligible studies from the databases Garba Rujukan Digital (GARUDA), Ebsco, and Google Scholar until 17 September 2022. Meta-analysis was carried out using STATA software with the help of Microsoft Excel to calculate the effect size of each study data. Fourteen studies were successfully netted for analysis, of which 14 developed into 29 data using the data available in each study. We find that the relationship between political connections and tax avoidance in Indonesia has an insignificant direction; this is indicated by the value of z = -1.23 and p-value of 0.22 or above 0.05. It is the latest study in Indonesia to investigate the relationship between political connections and tax avoidance. Furthermore, the test results indicate that differences in tax avoidance proxies affect the test results for political connections. In contrast, there was no significant effect on the political connection proxy. The relevant tax authorities can consider significant tax avoidance proxies for political connections as one of the detection indicators in the Compliance Risk Management of Taxpayer Supervision.

show abstract

Factors affecting income smoothing practice: Insights from the Indonesian capital market

Suyono

Wiratno

Purwati

et al. 2023

CBSR

View full text Add to dashboard Cite

The objective of this quantitative study is to examine the factors that influence income smoothing practices in the Indonesian capital market, including share ownership by groups/institutions, family-owned firms, and industrial sectors, with firm size serving as a control variable. This study used a purposive sampling technique to acquire a sample of 112 businesses over the years 2017 to 2021, yielding 560 observations by using a panel data approach. The findings indicate that neither share ownership by a group/institution nor a family-owned firm has a substantial impact on income smoothing practice. Among industrial sectors, only the sector of consumer products significantly influences income smoothing. As a control variable, business size has a favorable influence on income smoothing. This paper provides empirical evidence on financial accounting research, namely on the subject of income smoothing and the quality of earnings reporting, despite a number of limitations, such as a relatively short observation period.

show abstract

Family Ownership, Independent Oversight, and Financial Information Transparency: Evidence From Asia

Cited by 3 publications

References 27 publications

The Impact of Environmental, Social and Governance, Sustainable Financial Performance, Ownership Structure, and Composition of Company Directors on Tax Avoidance: Evidence from Indonesia

The Impact of Environmental, Social and Governance, Sustainable Financial Performance, Ownership Structure, and Composition of Company Directors on Tax Avoidance: Evidence from Indonesia

Do Political Connections Affect Tax Avoidance in Indonesia? A Systematic Review and Meta-Analysis

Factors affecting income smoothing practice: Insights from the Indonesian capital market

Contact Info

Product

Resources

About