Tax avoidance behaviour towards the cost of debt

Masri, Indah; Martani, Dwi

doi:10.1504/ijtgm.2014.064911

Cited by 20 publications

(27 citation statements)

References 16 publications

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“…The perceived fairness of the tax system is affected by corporate tax compliance (Puspita et al, 2016). Even the existence of family ownership structures leads to greater tax avoidance (Masri and Martani, 2014). Pratama (2017) concluded that students, who are obviously future taxpayers, perceive tax avoidance as ethical.…”

Section: Literature Reviewmentioning

confidence: 99%

Constructed Interpretation of Tax Compliance through the Historicity, Rationality, and Actuality of Pancasila (Cases in Indonesia)

Darmayasa

Sudarma

Achsin

et al. 2018

IJTGM

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The purpose of this study is to construct an interpretation of the tax compliance of taxpayers participating in the Indonesian government's tax amnesty. This research is qualitative in nature, in accordance with Latif's thoughts on the historicity, rationality, and actuality of Pancasila (Indonesia's five pillars of the nation). This idea is considered appropriate to be used to construct the basis of tax policy founded on the ideology of Pancasila. The results reveal that the taxpayers' initial view on tax compliance is based on an assumption of 'homo economicus' (economic man), which prioritises individualism, materialism, rationalism, and atheism. The constructed interpretation of tax compliance is centralised on religiosity, humanity, and 'gotong royong' (mutual cooperation) in order to realise the embodiment of social justice. The basic assumption for the interpretation of tax compliance is socio-religious, being a reflection of the Indonesian human character.

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Section: Literature Reviewmentioning

confidence: 99%

Constructed Interpretation of Tax Compliance through the Historicity, Rationality, and Actuality of Pancasila (Cases in Indonesia)

Darmayasa

Sudarma

Achsin

et al. 2018

IJTGM

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“…Perilaku penghindaran pajak salah satunya diakibatkan oleh masalah keagenan (Masri & Martani, 2014), karena terdapat perbedaan kepentingan di antara dua pihak. Di satu sisi, para agen (manajer) ingin mendapatkan kenaikan remunerasi melalui kinerja keuangan yang membaik, namun di sisi lain, pemilik (pemegang saham) ingin mengurangi beban pajak yang harus ditanggung oleh perusahaan, sehingga return dari saham mereka dapat meningkat.…”

Section: Residual Lossunclassified

“…Di sisi lain, pemegang saham juga berkeinginan agar manajemen melakukan efisiensi pajak, untuk mengurangi jumlah pembayaran pajak perusahaan (Masri & Martani, 2014;Frank et al, 2009). Hal ini terjadi karena pajak merupakan suatu proses transfer kekayaan milik perusahaan kepada negara, sehingga Pelaporan laba akuntansi dan fiskal yang berbeda secara signifikan menyebabkan nilai book-tax differences (BTD) yang didefinisikan sebagai selisih dari laba akuntansi sebelum pajak dengan laba fiskal perusahaan menjadi besar.…”

Section: Pengaruh Book-tax Difference Terhadap Tax Avoidanceunclassified

Pengaruh Book-Tax Differences, Accrual, Dan Operating Cash Flow Terhadap Upaya Penghindaran Pajak

Wardani

Nugrahanto

2022

JPI

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This study aimed to analyze the effect of firm’s book-tax differences, accrual, and operating cash flow to its tendency of tax avoidance measured by current effective tax rate proxy. Using manufacturing firms listed in Indonesia Stock Exchange as population, a purposive sampling method that had been applied in this study resulted in 72 firms (360 observations) as samples. This study also examined the moderating role of corporate governance using independent commissioner proxy. This study concluded that book-tax differences have significant positive influence on tax avoidance. Accrual shows no influence on tax avoidance, while operating cash flow shows negative significant influence on tax avoidance. The moderating model showed that independent commissioners which represent corporate governance fail to interfere with the influence of book-tax differences, accrual, and operating cash flow on tax avoidance.

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“…However, this does not always occur. Families can also opt for a non-familiar management, which occurs through the hiring of professionals who are not part of the family (Masri & Martani, 2014;Miller, Le Breton-Miller, Lester, & Cannella, 2007;Tanaka, 2014).…”

Section: Family Companies and The Cost Of Debt Financingmentioning

confidence: 99%

Influence of ownership structure and family management on the debt financing cost of brazilian publicly traded companies

Moura¹,

Lanzarin²,

Mazzioni³

et al. 2020

Race

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The objective of this study was to verify the influence of the structure of ownership and family management in the cost of debt financing of publicly traded companies listed in B3. For this, a descriptive, quantitative research was carried out by means of documentary analysis, with consultation to Reference Forms, Economatica database and B3 website. The sample was composed of 211 companies in 2012, 214 in 2013, 225 in 2014, 220 in 2015 and 223 in 2016. The results showed that the average cost of debt financing, in most years, was not lower in the group of companies that had a family-owned structure. However, when comparing the cost of debt financing between companies that had family and non-family management, it was noticed that, in most years, the cost was lower in the group of family-run companies. Therefore, it was found that only the family management influenced to reduce the cost of debt financing. It is concluded that companies with ownership structure and family management enjoy greater alignment of interests between the controller and the manager, in accordance with the principal-agent perspective of Agency Theory. The research contributes to strengthen the understanding of the theme in the Brazilian scenario and expands the existing discussion in the literature by addressing a factor that influences the cost of debt still little explored in Brazil. It also increases the literature in the area with empirical evidence related to the Brazilian scenario, which still lacks research of this nature.

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Tax avoidance behaviour towards the cost of debt

Cited by 20 publications

References 16 publications

Constructed Interpretation of Tax Compliance through the Historicity, Rationality, and Actuality of Pancasila (Cases in Indonesia)

Constructed Interpretation of Tax Compliance through the Historicity, Rationality, and Actuality of Pancasila (Cases in Indonesia)

Pengaruh Book-Tax Differences, Accrual, Dan Operating Cash Flow Terhadap Upaya Penghindaran Pajak

Influence of ownership structure and family management on the debt financing cost of brazilian publicly traded companies

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