The Influence of Size Firm and Ownership Structure Toward Aggressive Tax Avoidance of Manufacture Companies Listed in Indonesia Stock Exchange

Kusbandiyah, Ani; Norwani, Norlia Mat

doi:10.2991/amca-18.2018.37

Cited by 4 publications

(4 citation statements)

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“…(Salihu et al, 2015) menemukan bahwa kepemilikan asing dan direktur asing memiliki dampak positif terhadap penghindaran pajak di Malaysia. (Kusbandiyah & Norwani, 2018) menemukan hubungan serupa dalam konteks perusahaan manufaktur di Indonesia. Namun, (Nainggolan & Sari, 2020) menghasilkan temuan yang berlawanan, menunjukkan dampak negatif kepemilikan asing pada praktik penghindaran pajak.…”

Section: Pendahuluanunclassified

“…Jika praktik penghindaran pajak menghasilkan keuntungan yang lebih besar daripada biaya yang ditimbulkan, pemilik perusahaan Selain itu, penelitian oleh (Salihu et al, 2015), (Alkurdi & Mardini, 2020), (Shi et al, 2020), dan (Annisa et al, 2020) menunjukkan bahwa pemegang saham asing dalam perusahaan cenderung meningkatkan perilaku penghindaran pajak, terutama dengan memanfaatkan skala internasional mereka untuk menghindari perpajakan. Temuan (Kusbandiyah & Norwani, 2018) juga mendukung hal ini dan menyatakan bahwa tingkat kepemilikan asing yang tinggi dapat meningkatkan praktik penghindaran pajak.. Berdasarkan teori dan penelitian tersebut, hipotesis 1 dalam penelitian ini adalah: H1: Kepemilikan oleh asing memiliki pengaruh positif pada praktik agresivitas pajak. H2: Kepemilikan oleh asing signifikan memiliki pengaruh positif pada praktik agresivitas pajak.…”

Section: Studi Literaturunclassified

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Dominasi Asing dalam Agresivitas Pajak di Indonesia

Maisaroh,

Tjaraka,

Rahmiati

2024

Owner

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This research aims to provide empirical evidence of the impact of foreign entities on tax aggressiveness in Indonesia. The sample consists of non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2019, totaling 804 firm-years. The independent variables include foreign dominance represented by foreign share ownership, significant foreign share ownership, foreign commissioners, foreign directors, foreign CEOs, and foreign CFOs in these companies, while the dependent variable is tax aggressiveness. The results indicate that foreign ownership and significant foreign ownership do not have a significant influence on aggressive tax avoidance practices, contrary to previous research findings. However, another intriguing finding is that the composition of foreign commissioners and foreign directors has a significant impact on aggressive tax avoidance. The presence of foreign commissioners and directors appears to lead to increased compliance with tax regulations and a reduction in aggressive tax avoidance practices. This can be attributed to considerations of legal risk, reputation, and higher tax planning costs in the context of multinational corporations. These results provide valuable insights into the role of board composition in managing a company's tax practices. Overall, the findings contribute significantly to understanding the factors influencing aggressive tax avoidance practices in Indonesian companies, which can serve as a basis for more effective tax policies in the future. However, it is essential to note that this study has limitations and further research is needed to gain a deeper understanding of the dynamics of tax practices in an ever-evolving business environment.

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Section: Pendahuluanunclassified

Section: Studi Literaturunclassified

Dominasi Asing dalam Agresivitas Pajak di Indonesia

Maisaroh,

Tjaraka,

Rahmiati

2024

Owner

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“…‫تحديد‬ ‫فى‬ ‫ة‬ ‫لئلدار‬ ‫االنتيازى‬ ‫الدلؾك‬ ‫الذركة؛‬ ‫حياة‬ ‫ة‬ ‫دور‬ ‫احل‬ ‫مر‬ ‫السالى؛‬ ‫التعثر‬ ‫يبة‬ ‫ضر‬ ‫ية.‬ ‫السرر‬ ‫بالبؾرصة‬ ‫السقيدة‬ ‫الذركات‬ ‫الدخل؛‬ E.mail: abdulah.mohamed1980@gmail.com ‫الدابقة‬ ‫اسات‬ ‫الدر‬ ‫غالبية‬ ‫اتفقم‬ ‫وقد‬ ‫مختلفة،‬ ‫ومغاىر‬ (e.g. : Dyreng et al, 2008;Frank et al,2009;Chen et al, 2010;Hanlon and Heitzmen, 2010;Richardson et al, 2015a,b;Edwards et al, 2016;Kusbandiyah and (Edwards et al, 2013;Al-Hadi et al, 2017) . (Dyreng et al, 2008;Richardson et al, 2015a,b;Edwards et al, 2016;Dhamara and Richardson and Lanis, 2007;Dhamara and Violita, 2017;Tilehnouei et al, 2018;Dang and Tran, 2021) .…”

Section: ‫ال‬ ‫الكمسات‬ ‫سفتاحية‬mentioning

confidence: 99%

أثر التعثر المالى فى ظل الدور المعدل لدورة حیاة الشرکة على السلوک الانتهازى للإدارة فى تحدید ضریبة الدخل "دلیل من الشرکات المقیدة بالبورصة المصریة"

محمد¹

2022

مجلة الاسکندریة للبحوث المحاسبیة

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Purpose: Investigating the impact of financial distress on managerial opportunistic behavior in determining the income tax of non-financial firms listed on the Egyptian Stock Exchange (EGX), in addition to determining the moderating role of corporte life cycle stages on this influence relationship. Design/Methodology:The research sample consists of 794 observations of non-financial firms listed on the Egyptian Stock Exchange, the multiple regression models were used to test research hypotheses. A fundmental analysis and a sensitivity test were performed.Findings: Using Altman (1968) model for financial distress, the results of the fundamental analysis indicated that there was a positive effect of financial distress on managerial opportunistic behavior in determining the income tax of non-financial firms listed on the Egyptian Stock Exchange. Using Dickinson (2011) model in determining the corporate life cycle stages, it found also a positive effect of introduction stage and a negative effect of mature stage on that influence relationship. By using an alternative proxy to measure the financial distress, the results of the sensitivity test found the same results as the fundmental analysis, which reflects the strength and robustness of the findings.Recommentions: Based on the previous findings, the research recommends making an amendment to the tax legislation that increases penalties and fines if it is proven that corporate management is involved in aggressive tax avoidance and tax evasion, exerting efforts by the concerned authorities to find mechanisms that limit the adoption of managerial opportunistic behavior and illegal actions regarding the income tax determination, and solving the financial distress that corporate is exposed to during the life cycle stages away from managerial opportunistic behavior related to determining the tax. Originality/Value:The research tries to reduce the research gap in the accounting literature on the subject area of research. The findings of the research are expected to be of interest to management, investors, financial analysts, and tax officials.

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“…However, Kusbandiyah and Norwani (2018), through their study of aggressive tax avoidance behaviour on manufacturing companies listed in Indonesia, derived different results. A total sample of 44 companies was selected based on the purposive sampling method.…”

Section: Firm Sizementioning

confidence: 99%

Understanding Corporate Tax Avoidance and the Causal Factors: Some Evidence from Malaysia

Khalid¹,

Turmin²,

Palil³

2021

IJARAFMS

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The collection of taxes is vital in contributing towards the revenue of a country. From the perspective of Malaysia, corporate taxes are the largest contributor to the government's revenue. Despite the significant role of corporate taxes in generating revenue for the country, the Malaysian tax authority has faced tax leakages, including tax avoidance. Tax avoidance is a major challenge for Malaysia's tax system, as cases have increased from year to year. This study was conducted to identify the causal factors of tax avoidance by the corporate sector in Malaysia. The sample of the study comprised 260 Malaysian public companies listed on Bursa Malaysia from thirteen economic sectors. The data were analysed using statistical analysis of multiple regression. The study's findings revealed that three company characteristics, namely; total assets, leverage and sales growth, were significant in determining the level of tax avoidance among the companies investigated. This study was fruitful as it has contributed to the knowledge base and tax policymakers in Malaysia.

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The Influence of Size Firm and Ownership Structure Toward Aggressive Tax Avoidance of Manufacture Companies Listed in Indonesia Stock Exchange

Cited by 4 publications

References 0 publications

Dominasi Asing dalam Agresivitas Pajak di Indonesia

Dominasi Asing dalam Agresivitas Pajak di Indonesia

أثر التعثر المالى فى ظل الدور المعدل لدورة حیاة الشرکة على السلوک الانتهازى للإدارة فى تحدید ضریبة الدخل "دلیل من الشرکات المقیدة بالبورصة المصریة"

Understanding Corporate Tax Avoidance and the Causal Factors: Some Evidence from Malaysia

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