Political connections, investment opportunity sets, tax avoidance: does corporate social responsibility disclosure in Indonesia have a role?

Firmansyah, Amrie; Arham, Amardianto; Qadri, Resi Ariyasa; Wibowo, Puji; Irawan, Ferry; Kustiani, Nur Aisyah; Wijaya, Suparna; Andriani, Arifah Fibri; Arfiansyah, Zef; Kurniawati, Lestari; Mabrur, Azas; Dinarjito, Agung; Kusumawati, Rahayu; Mahrus, Moh

doi:10.1016/j.heliyon.2022.e10155

Cited by 20 publications

(25 citation statements)

References 109 publications

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“…Menurut teori keagenan, peningkatan pengeluaran akan menyebabkan meningkatnya leverage karena pemegang saham memiliki lebih banyak insentif untuk mentransfer kekayaan dari kreditur dan akan lebih cenderung terlibat dalam kegiatan berisiko yang menjanjikan keuntungan tinggi dengan struktur keuangan tersebut [8]. Perusahaan yang memiliki utang yang tinggi, namun tidak terlambat membayar kewajiban pokok dan bunga atau beban perusahaan, risiko gagal bayar utang rendah, selain itu leverage tertata dan terkelola maka delay pelaporan serta masalah keuangan akan teratasi [9].…”

Section: Pendahuluanunclassified

Pengaruh Tax Avoidance, Leverage dan Persediaan terhadap Audit Report Lag dengan Ukuran Perusahaan sebagai Variabel Moderating

Hermanto

Nurriyah

2023

INFEB

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The purpose of this study was to examine the effect of Tax Avoidance, Leverage and Inventory on Audit Report Lag with Firm Size as a moderating variable. The information presented in this scientific paper consists of all pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021 in the form of 12 companies and reduced after testing several criteria to 10 companies and a total of 50 companies studied according to the research criteria. The results of this study are: tax avoidance does not affect audit report lag positively, leverage affects audit report lag positively, Inventory Turnover does not affect audit report lag negatively, tax avoidance does not moderate company size on audit report lag positively, leverage moderates firm size on audit report lag negatively, inventory turnover does not moderate firm size on audit report lag positively. The technique for determining the sample for this study was non-probability sampling, using purposive sampling.

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Section: Pendahuluanunclassified

Pengaruh Tax Avoidance, Leverage dan Persediaan terhadap Audit Report Lag dengan Ukuran Perusahaan sebagai Variabel Moderating

Hermanto

Nurriyah

2023

INFEB

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“…Sementara itu, Firmansyah & Estutik (2020) menyimpulkan bahwa tanggung jawab sosial dapat menurunkan tindakan penghindaran pajak yang dilakukan secara agresif. Selain itu, Firmansyah et al (2022) menemukan bahwa tanggung jawab sosial perusahaan dapat menurunkan hubungan positif koneksi politik dan penghindaran pajak. Tanggung jawab sosial perusahaan mendorong perusahaan lebih transparan dalam mengungkapkan informasi kepada pemangku kepentingan termasuk kepada pemegang saham (Firmansyah & Estutik, 2021).…”

Section: Kerangka Teoriunclassified

Ukuran Perusahaan, Pertumbuhan Penjualan, Penghindaran Pajak: Bagaimana Peran Tanggung Jawab Sosial Perusahaan?

Suteja

Firmansyah

Sofyan

et al. 2022

JPI

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This study examines the effect of firm size and sales growth on tax avoidance by using social responsibility as a moderating variable. The data is in the form of financial information sourced from financial statements and corporate social responsibility information sourced from sustainability reports and annual reports of consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. Based on purposive sampling, the number of samples that can be employed is 75 observations. Hypothesis testing is conducted by multiple regression analysis for panel data. This study concludes that firm size does not affect tax avoidance, while sales growth positively affects tax avoidance. Also, this study found that social responsibility can weaken the positive association between firm size and tax avoidance and sales growth on tax avoidance. This study suggests that the Indonesian Tax Authority should include sustainability issues in preparing tax policies in Indonesia.

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“…48 The decision of the Tax Advisory Council on the taxpayer's appeal can be in the form of a statement not accepting the appeal because it does not meet the formal requirements (for example, an appeal is filed after the expiration of the time specified in the law), stating that the Panel is not authorized to make a decision, rejecting the appeal, accepting some of the appeal letter, or accepting the appeal letter in its entirety. 49 There are two legal systems in tax law enforcement: administrative law and criminal law. The scope of administrative law is known as administrative law enforcement, which is part of a government authority.…”

Section: The Legal Sanctions In the Taxation On Indonesiamentioning

confidence: 99%

Rethinking Criminal Law Policies in Taxation to Overcome Tax Violations

Kusumo

Marwiyah

Yunus³

2022

BESTUUR

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<p>Taxes are the largest source of state revenue for Indonesia's development, but the tax compliance rate of Indonesians is still low. This study aims to analyze issues related to rethinking criminal law policies in taxation to overcome tax violations. This is normative legal research that uses statutory and comparative approaches. The results of the study show that criminal acts in the field of taxation are included in criminal acts in the field of administrative law, which is known to be simple and flexible in law enforcement as long as the purpose of the law is achieved, namely that taxpayers are willing to pay taxes according to their obligations.</p>

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Political connections, investment opportunity sets, tax avoidance: does corporate social responsibility disclosure in Indonesia have a role?

Cited by 20 publications

References 109 publications

Pengaruh Tax Avoidance, Leverage dan Persediaan terhadap Audit Report Lag dengan Ukuran Perusahaan sebagai Variabel Moderating

Pengaruh Tax Avoidance, Leverage dan Persediaan terhadap Audit Report Lag dengan Ukuran Perusahaan sebagai Variabel Moderating

Ukuran Perusahaan, Pertumbuhan Penjualan, Penghindaran Pajak: Bagaimana Peran Tanggung Jawab Sosial Perusahaan?

Rethinking Criminal Law Policies in Taxation to Overcome Tax Violations

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