Tax uncertainty and business activity

Lee, Jungho; Xu, Jianhuan

doi:10.1016/j.jedc.2018.09.013

Cited by 4 publications

(7 citation statements)

References 39 publications

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“…J. Lee & Xu (2019) menyebutkan bahwa dengan adanya peningkatan ketidakpastian pajak akan menurunkan tingkat pertumbuhan perusahaan dan ketidakpastian pajak memiliki dampak negatif terhadap aktivitas bisnis. Alm (2014) dalam penelitiannya juga menyebutkan bahwa salah satu motivasi dalam melakukan perencanaan pajak agresif adalah adanya ketidakpastian dalam kewajiban pajak oleh sistem pajak yang rumit dan selalu berubah.…”

Section: Analisis Hasil Regresiunclassified

“…Berdasarkan penelitian sebelumnya, keterlibatan perusahaan dalam praktik penghindaran pajak semakin terdukung dengan dorongan banyak faktor lainnya yang beberapa diantaranya adalah seperti peranan oleh manajer sebagai agen (Akbari et al, 2018;Baik et al, 2011;Duan et al, 2018;Hsieh et al, 2018;Lanis et al, 2019;Lee & Yoon, 2020;Park et al, 2016;Salehi et al, 2020), pengaruh sistem pajak (Alm, 2014;J. Lee & Xu, 2019), pengaruh nilai perusahaan (Desai & Dharmapala, 2009;Jacob & Schütt, 2020;Khuong et al, 2020), ukuran perusahaan (Lun & Quaddus, 2011;Susanti, 2017), dan investasi (Niemann, 2011).…”

Section: Analisis Hasil Regresiunclassified

“…J. Lee & Xu (2019) dalam penelitiannya menyebutkan bahwa ketidakpastian pajak memiliki dampak negatif terhadap aktivitas bisnis dan setiap terjadi peningkatan ketidakpastian pajak dapat menurunkan tingkat pertumbuhan perusahaan.…”

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“…Perusahaan consumer non-cyclical dijadikan sebagai objek penelitian dengan dua pertimbangan yaitu bahwa industri consumer non-cyclical merupakan industri yang bergerak dalam sektor barang konsumen primer yang mana menjadi sektor yang paling terdampak akibat pandemik covid-19 dan merupakan industri dengan tingkat ketidakpastian eksternal yang lebih tinggi apabila dibandingkan dengan sektor lain. Berdasarkan penelitian sebelumnya (Alm, 2014;J. Lee & Xu, 2019), hipotesis penelitian ini adalah bahwa ketidakpastian eksternal berpengaruh positif terhadap penghindaran pajak.…”

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Penurunan Tarif PPh Badan Sebagai Ketidakpastian Eksternal dan Tax Avoidance

Raya

Setyowati

2023

Owner

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This study aims to investigate the effect of changes in corporate income tax rates as the company's external uncertainty on tax avoidance, which changes make companies engage in tax avoidance practices to ensure future benefits and to increase value. Using agency theory as the basis for analyzing, this study uses a quantitative approach and processes data using a linear regression method with a sample of consumer non-cyclical industry companies for the 2018-2020 period. The processed results show that external uncertainty does not positively affect avoidance. Changes in tax policy make the tax system uncertain for companies, causing managers to engage in tax avoidance. Fluctuating tax rates will affect the company's tax benefits and tax burden in the future, so companies tend to carry out tax planning aggressively that is carried out intensely and will be more inclined to tax avoidance. This research has implications for the government's considerations in making adjustments or policy changes that will make the tax avoidance gap even bigger for business people. Therefore, it is necessary to support to prevent an increase in tax evasion as an opportunistic business actor. In addition, this study also contributes theoretically and literature on the relationship between external uncertainty, the uncertainty of tax benefits, agency, and tax avoidance. The novelty offered in this study is to analyze the effect of changes in the policy on reducing corporate income tax rates that occurred in Indonesia due to the covid-19 pandemic as an external uncertainty on tax avoidance behavior.

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Section: Analisis Hasil Regresiunclassified

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Penurunan Tarif PPh Badan Sebagai Ketidakpastian Eksternal dan Tax Avoidance

Raya

Setyowati

2023

Owner

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“…There is some evidence that FPU has macroeconomic eff ects on the business cycle for both advanced and emerging countries. A considerable amount of literature has been published on FPU (Alm, 1988;Aizenman and Marion, 1993;Hassett and Metcalf, 1999;Ali, 2001;Henisz, 2004;Davig et al, 2010;Bi et al, 2011;Croce et al, 2012;Fatas and Mihov, 2013;Agnello and Sousa, 2013;Born and Pfeifer, 2014;Richter and Throckmorton, 2015;Fernández-Villaverde et al, 2015;Ricco et al, 2016;Mumtaz and Surico, 2018;Davig and Foerster, 2019;Kim, 2019;Lee and Xu, 2019;Montes and Souza, 2020;Anzuini et al, 2020;Saijo, 2020;Anzuini and Rossi, 2021). In this paper, we estimate the fi scal policy uncertainty variable for Turkey, which is a small open economy, and investigate the macroeconomic eff ects of the FPU at a quarterly frequency between 1998Q1 and 2020Q4.…”

Section: Introductionmentioning

confidence: 99%

Effects of Fiscal Policy Uncertainty on Turkish Economy

Ekinci¹,

Tosunoğlu²

2022

Prague Economic Papers

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Uncertainty is one of the most important issues for economic actors. Uncertainty about tax, expenditure and debt policy has an impact on the economy. The central question in this study asks how fiscal policy uncertainty affects the Turkish economy. First, we quantify Turkey's fiscal policy uncertainty index based on volatility measurements between 1998Q1 and 2020Q4. This index represents major fiscal, economic and political incidents in Turkey. Next, we analyse the effects of fiscal policy uncertainty on the Turkish economy using a VAR model. Our study finds that fiscal policy uncertainty shocks have detrimental and long-lasting effects on the Turkish economy. The results indicated that a positive standard deviation shock in fiscal policy uncertainty decreases the confidence, output and consumption. The findings of this study reveal critical fiscal policy implications for decision-makers. These findings imply that reducing Turkey's fiscal policy uncertainty is a critical policy priority for the business cycle fluctuations.

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Managing Uncertainties During the Development Process of Technological Innovation Projects: Lean Startup Contributions

Santos,

Fernandes,

Reis

2023

ECIE

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During the development of technological innovation projects, the team has difficulty to identify and managing uncertainties, which represents a challenge to bring the technologies closer to the market. Although there are studies on the management of uncertainties in innovation projects in different contexts of organizations, no studies were found relating to the adoption of Lean Startup (LS) practices and the management of uncertainties during the development of technological project processes in academic environments. Thus, this research aims to identify the uncertainties that can be mitigated during the development of these technological projects using LS practices. A multiple case study was conducted within a Brazilian federal university to fill this gap, analyzing nine technological innovation projects. The research consisted of identifying the uncertainties experienced by the project innovation development team before and after the application of LS practices. In the end, the uncertainties were analyzed in the context of each technological project, considering the mitigation achieved after applying the LS practices, and comparing them with their initial state. As a result, it was observed that the initial uncertainty categories most experienced by the project teams were related to products and resources, especially those related to knowledge and team profile. When evaluating the uncertainties after applying the LS practices, it was possible to observe that the most mitigated uncertainties were related to resources followed by the business model, the latter being the third most experienced in the initial scenario of the project development process. On the other hand, the uncertainties related to products were the ones that presented the least mitigation. Regarding resource uncertainties, the LS practices contributed to the mitigation, specifically those related to process quality, obtaining resources and knowledge, and team profile. As for the uncertainties observed in the business model, better results were observed specifically in those focused on marketing strategy, pilot production, and definition of the revenue model. It is concluded that the LS practices made more significant contributions to the business-related uncertainties than to product-related ones since product-related uncertainties were the ones that obtained the lowest mitigation results.

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Tax uncertainty and business activity

Cited by 4 publications

References 39 publications

Penurunan Tarif PPh Badan Sebagai Ketidakpastian Eksternal dan Tax Avoidance

Penurunan Tarif PPh Badan Sebagai Ketidakpastian Eksternal dan Tax Avoidance

Effects of Fiscal Policy Uncertainty on Turkish Economy

Managing Uncertainties During the Development Process of Technological Innovation Projects: Lean Startup Contributions

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