Political Connection Types and Corporate Tax Avoidance: Evidence from Malaysia

Tee, Chwee Ming; Teoh, Teng-Tenk Melissa; Hooy, Chee–Wooi

doi:10.22452/mjes.vol59no2.2

Cited by 4 publications

(2 citation statements)

References 50 publications

(118 reference statements)

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“…First, institutional investors encourage shareholder activism through voting rights. In thhe process, they influence the appointment of competent and ethical directors to boards of directors and audit committees (Tee, Teoh, & Hooy, 2022). We document that firms with better social and governance performance have higher institutional ownership.…”

Section: H1: Company Size Has a Positive Influence On Tax Aggressivenessmentioning

confidence: 82%

Determinants of Tax Aggressiveness in Mining Companies Listed on the IDX

Abimanyu,

Pangayow,

Seralurin

et al. 2023

JICP

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The objective of this study is to assess the impact of various factors, namely firm size, institutional ownership, capital intensity, profitability, and leverage, on the level of tax aggression exhibited by firms. The study's sample consisted of mining businesses that were listed on the IDX. A purposive sampling technique was employed to choose a total of 20 companies. The study employed purposive sampling as the technique of analysis. The collected data were subjected to statistical analysis using SPSS version 25. This study reveals institusional ownership and profitability exhibit itive impact on tax aggressiveness in this scenario, suggesting that the corporation in displaying an escalating towards tax aggressiveness. In Variables Update, researchers add profitability and leverage to support their research by examining whether these variables have a positive impact on tax aggressiveness. And take a closer look at the impact of mining companies on government revenue.

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Section: H1: Company Size Has a Positive Influence On Tax Aggressivenessmentioning

confidence: 82%

Determinants of Tax Aggressiveness in Mining Companies Listed on the IDX

Abimanyu,

Pangayow,

Seralurin

et al. 2023

JICP

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“…Top managers with political connections are more interested in executing cross-country M&A deals than top managers without political connections [130]. Corporate social responsibility [110,125,150,166], disclosure [13,40,88,129], and investment [13,48,119,[146][147][148]175] are some examples of contributive actions examined in other studies other research in political connections such as good corporate governance [13,62,119], audit [1,85,149,171], enforcement of certain regulations, such as SEC enforcement [47,86] and tax avoidance [19,99,136,142,144]. This shows that there is a lot of research related to corporate political relations.…”

Section: Introductionmentioning

confidence: 99%

Discovering thematic change and evolution of political connections research

Widaryanti,

Wan Abdullah

2024

Futur Bus J

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This research aims to enlighten current and future research trends on political connections by providing complete bibliometric mapping through network studies on political connections. Utilizing Biblioshiny, the Bibliometrics R package, multi-perspective research publications on political connections from 2003 to the third quarter of 2023 were discovered and analyzed. This bibliometric analysis provides valuable insights regarding current and future publications on political connections. The most prolific contributors, the most used keywords, the most productive countries and sources, the most cited publications, and the most productive sources of information are network analysis data about co-occurrence networks. The discourse revolves around issue mapping data on political connection studies. The search method used to find related literature is the Scopus database. This research contributes valuable information to help other researchers map ongoing and future investigations into political connections. This bibliometric analysis of 294 documents is the first regarding political connections known to researchers. This evaluation emphasizes annual publication trends, authors, publications, countries, organizations, and most productive sources, determining potential future research objectives. The research on political connections was published in early 2003. No papers were released on this subject for 3 years after 2003 (2003–2005), which shows that the growth of this academic field slowed down for ten years. There were significant changes in 2011, and many more linked papers have been released. Authors from the USA and China significantly contributed to the initial scientific journal papers on their political connections. Hong Kong, China, and Australia are recognized as leading nations in scholarly contributions to studying political connections. Chinese scholars spearheaded the collaborative publication effort focused on political connections, with the USA and Australian experts following suit. Based on indexed terms, political connections, sustainable development, and financial performance are trending keywords. These results show possible directions for further research into political connections.

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Military connections, corporate governance and corporate tax avoidance

Abdul Wahab,

Wardani,

Harymawan

et al. 2024

PAR

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Purpose This paper aims to investigate the relationship between military connections and tax avoidance in Indonesia. Further, the paper examines whether the relationship between military connections and tax avoidance is impacted by three corporate governance variables: auditor size or Big 4, board size and audit committee independence. Indonesia's settings allow for a unique investigation, as military involvement has been documented. Design/methodology/approach This paper uses Indonesia as the research setting because its military forces have a long history of business involvement. The sample includes 1,986 firm-year observations on the Indonesia Stock Exchange from 2010 to 2018. The period signifies the time of significant change post-Suharto to illustrate changes in military reform. Findings Military-connected firms recorded a negative relationship with effective tax rates, indicating higher tax avoidance. The authors extend this test by considering three corporate governance variables: Big 4, board size and audit committee independence. They find the corporate governance variables are ineffective in mitigating the positive impact of military-connected firms and corporate tax avoidance. The results remain consistent when performing endogeneity tests. Originality/value This paper adds to the extant literature by examining the impact of military connections on tax avoidance. The findings reflect Indonesia's institutional settings depicting military and political connections.

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Political Connection Types and Corporate Tax Avoidance: Evidence from Malaysia

Cited by 4 publications

References 50 publications

Determinants of Tax Aggressiveness in Mining Companies Listed on the IDX

Determinants of Tax Aggressiveness in Mining Companies Listed on the IDX

Discovering thematic change and evolution of political connections research

Military connections, corporate governance and corporate tax avoidance

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