Sharing corporate tax knowledge with external advisers

Rijt, Pernill van der; Hasseldine, John; Holland, Kevin

doi:10.1080/00014788.2018.1526058

Cited by 2 publications

(3 citation statements)

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“…Penelitian sebelumnya tentang pengaruh penilaian terhadap keputusan berbagi informasi menunjukkan bahwa penilaian mempengaruhi tindakan tersebut (Borgatti & Cross, 2003;Choi et al, 2010;Hau et al, 2013;Van der Rijt et al, 2019). Namun, penelitian oleh Glückler dan Armbrüster (2003) menunjukkan hubungan klien dan konsultan akan berlanjut kepada berbagi informasi yang lebih ketika muncul pengalaman yang positif.…”

Section: Penilaian Terhadap Konsultan Memengaruhi Berbagi Pengetahuanunclassified

“…Pengetahuan bagi klien dianggap sebagai sumber daya dan aset tidak berwujud sehingga informasi perusahaan terutama terkait dengan strategi perusahaan cenderung untuk dirahasiakan (Davenport & Prusak, 1998;Kombih & Suhardianto, 2018;Pratomo, 2017;Van der Rijt et al, 2019). Tindakan pembatasan dari klien ini membuat konsultan pajak harus berpikir jauh dalam hal perencanaan pajak.…”

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“…Hal positif yang akan diperoleh perusahaan ketika perusahaan membagikan pengetahuan berdampak lebih besar dari risiko tersebut. Inovasi baru yang berasal dari pengetahuan konsultan pajak akan dieksploitasi oleh perusahaan sehingga ini menjadi pertimbangan baik bagi perusahaan (Van den Hooff & Huysman, 2009;Van der Rijt et al, 2019). Perusahaan harus mulai mempertimbangkan manfaat yang akan diperoleh yaitu informasi perpajakan dan inovasi baru.…”

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Motivasi untuk berbagi pengetahuan ke konsultan pajak

Santoso

2020

JAA

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Companies that are short on human resources who have knowledge about taxes tend to hire tax consultants from outside company for company's tax planning. In doing the tax planning, consultants need knowledge of various information to comprehend the characteristics of clients' business. However, sharing knowledge is a dilemma for the company. Sharing knowledge can be an opportunity for new ideas and knowledge but relate to a big risk when the information provided is an important strategy in the company. This study aims to observe the effect of assessment on consultants and accounting and tax knowledge on motivation to share knowledge with tax consultants. By using the data from 113 quetionaires, hypothesis examined by regression analysis. This study revealed that the assessment of consultants would influence the decision to share knowledge. Other factors that originate from outside of their relationship that is the client's accounting knowledge and tax do not have an important role in explaining the decision to share that knowledge. The results of this study are expected to be a consideration for regulators and related agencies in order to improve the relationship between clients and tax consultants in order to provide convenience in carrying out corporate taxation strategies.

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Section: Penilaian Terhadap Konsultan Memengaruhi Berbagi Pengetahuanunclassified

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Motivasi untuk berbagi pengetahuan ke konsultan pajak

Santoso

2020

JAA

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International Transfer Pricing: MNE Dependency on Knowledge of External Tax Consultants

Cools

Rossing

2020

Journal of Management Accounting Research

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This paper explores the dependency of multinational enterprises (MNEs) on the international transfer pricing (ITP) knowledge offered by external tax consultants. Based on interviews with 13 ITP/tax executives working for large MNEs in the UK, we find that the dependency on consultants varies significantly across specific ITP tasks. This dependency is not rooted in a lack of in-house technical ITP knowledge. Rather, consultants offer importantindustry and process knowledge, often at the individual tax inspector level, that MNEs need to successfully implement their ITP policy and to handle negotiations with tax authorities. Therecent OECD project on Base Erosion and Profit Shifting (BEPS) is found to have a limited effect on MNE dependency on consultants, except for the documentation task. We conclude that the profile of consultants as knowledge experts depends on the specific ITP task they undertake.

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Sharing corporate tax knowledge with external advisers

Abstract: for their detailed and helpful comments on earlier versions of this manuscript. We gratefully acknowledge financial assistance from the ACCA.

Cited by 2 publications

References 49 publications

Motivasi untuk berbagi pengetahuan ke konsultan pajak

Motivasi untuk berbagi pengetahuan ke konsultan pajak

International Transfer Pricing: MNE Dependency on Knowledge of External Tax Consultants

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