Tax avoidance over time: A comparison of European and U.S. firms

Thomsen, Martin; Watrin, Christoph

doi:10.1016/j.intaccaudtax.2018.11.002

Cited by 79 publications

(59 citation statements)

References 62 publications

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“…Menurut Tandean (2016), ada beberapa hambatan yang menyebabkan pemungutan pajak di Indonesia tidak efektif, salah satunya wajib pajak yang berupaya melakukan manajemen pajak terutangnya baik melalui tindakan penghindaran pajak (tax avoidance)maupun penggelapan pajak (tax evasion). Strategi perencanaan pajak yang menggunakan struktur kelompok yang kompleks untuk meminimalkan beban pajak perusahaan dapat dilakukan tanpa melanggar hukum (Thomsen & Watrin, 2018). Tax avoidance merupakan upaya perusahaan dalam manajemen pajak penghasilan yang tidak melanggar peraturan perundang-undangan sehingga legal dan aman.…”

Section: Pendahuluanunclassified

Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Konservatisme Akuntansi pada Tax Avoidance

Windaryani

Jati

2020

E-Jurnal Akuntansi

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This study aims to obtain empirical evidence regarding the effect of company size, institutional ownership, and accounting conservatism on tax avoidance in the Mining Sector Companies contained on the Stock Exchange in the 2015-2018. The sample was determined using the nonprobability sampling method with a purposive sampling technique, obtained by 11 companies with a year of observation for 4 years so as to obtain 44 observations. Data analysis techniques using the Multiple Linear Regression test with the SPSS program. The research result that the size of company and accounting conservatism give a negative effect on tax avoidance while institutional ownership has no effect on tax avoidance. This shows that the larger the size of a company and the more companies apply accounting conservatism, the lower the practice of tax avoidance.

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Section: Pendahuluanunclassified

Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Konservatisme Akuntansi pada Tax Avoidance

Windaryani

Jati

2020

E-Jurnal Akuntansi

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“…Nevertheless, the statutory corporate income tax rate in Germany has remained at a higher level than in most highincome OECD member states (OECD, 2016). In fact, the German However, based on the observation that corporate ETRs have declined in many OECD countries (Thomsen & Watrin, 2018), it is worthwhile to evaluate the prevalence of corporate tax avoidance in Germany, especially in light of recent attempts of the OECD and the European Union to address corporate tax base erosion and profit shifting (BEPS). German tax legislation has already implemented many of the anti-BEPS initiative's suggestions to fight disproportionate tax planning, for example, in terms of rules concerning interest deduction limitation and exit taxation.…”

Section: Economic and Regulatory Setting In Germanymentioning

confidence: 99%

Tax avoidance in different firm types and the role of nonfamily involvement in private family firms

Brune¹,

Thomsen²,

Watrin³

2019

Manage Decis Econ

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This study simultaneously distinguishes between private family firms, private nonfamily firms, public family firms, and public nonfamily firms. We show that private family firms avoid taxes less than public family firms and public nonfamily firms; however, we do not find a difference between private family firms and private nonfamily firms. Therefore, building on family firm heterogeneity, our results indicate that tax avoidance in private family firms differs depending on the involvement of nonfamily owners and/or managers. We find that private family firms that are wholly owned and managed by family members indeed avoid taxes less than private nonfamily firms.

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“…Penghargaan moneter (eksternal) justru melemahkan motivasi intrinsik (Morrow, Stinson, & Doxey, 2018) kerena dipersepsikan tidak ada penghargaan terhadap norma sosial dan pribadi yang diyakini oleh WP. Pendekatan otoriter petugas pajak mengikis (crow out) tax moral lebih kuat saat WP telah memiliki tingkat kepatuhan pajak yang tinggi sementara respectful/ friendly treatment/ responsive regulation approach, memperkuat (crow in) tax moral saat WP telah memiliki tingkat kepatuhan yang tinggi (Dover, 2016;Yee, Moorthy, & Soon, 2018), penggunaan ancaman dan paksaan justru dapat mengarah pada perilaku yang berlawanan dari yang diharapkan (Prasetyo, 2016;Thomsen & Watrin, 2018).…”

Section: Gambar 3 Modifikasi Fischer's Modelsunclassified

“…Infrastruktur pajak tradisional berupa hukum, pemeriksaan, hukuman, penagihan utang, dan kasus pengadilan dilengkapi dengan tahapan-tahapan yang mendorong komitmen wajib pajak untuk membayar pajak dengan atau tanpa pengawasan otoritas pajak. (Thompson & Booker, 2015;Thomsen & Watrin, 2018;Wynter & Oats, 2018).…”

Section: Gambar 3 Modifikasi Fischer's Modelsunclassified

Sintesis Sistem Akuntansi Perpajakan

Prastiwi

Narsa

Tjaraka

2019

jamal

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Sintesis Sistem Akuntansi Perpajakan. Penelitian ini bertujuan menyajikan pendekatan yang dapat dipertimbangkan dalam mendesain sistem akuntansi perpajakan untuk meningkatkan kepatuhan pajak. Metode yang digunakan adalah metaanalisis terhadap sejumah jurnal. Penelitian ini menemukan bahwa kepatuhan pajak disebabkan oleh beberapa pendekatan dominan, yaitu ekonomi, psikologi, sosiologi, trust, dan legitimasi. Merujuk pada pendekatan tersebut, sistem akuntansi perpajakan yang dikembangkan adalah prosedur otoritarian (untuk menjaring faktor kepatuhan pajak ekonomi), responsif (untuk menjaring faktor kepatuhan pajak psikologi dan sosiologi), dan integrasi (menggabungkan pendekatan ekonomi dan psikologi).

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Tax avoidance over time: A comparison of European and U.S. firms

Cited by 79 publications

References 62 publications

Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Konservatisme Akuntansi pada Tax Avoidance

Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Konservatisme Akuntansi pada Tax Avoidance

Tax avoidance in different firm types and the role of nonfamily involvement in private family firms

Sintesis Sistem Akuntansi Perpajakan

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