WITHDRAWN: Let's Get Connected: The Effect of Directors Connected to a Tax Office on Corporate Tax Avoidance in China

Zhao, Chun Xiang; Meng, Leah; Taylor, Grantley; Richardson, Grant

doi:10.1016/j.jaccpubpol.2020.106817

Cited by 3 publications

(2 citation statements)

References 49 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Hasil penelitian ini memiliki perbedaan tanda dari beberapa penelitian (Ferdiawan dan Firmansyah, 2017, Khlif dan Amara, 2019, Ajili dan Khlif, 2020, Zhao et al, 2020, Shen dan yang lainnya., 2019 mereka tidak mendukung Kim dan Zhang (2016) yang menyatakan koneksi politik dapat digunakan untuk membantu mengurangi kemungkinan pemeriksaan pajak atau mengurangi sanksi pajak dengan memanfaatkan koneksi dengan pemerintah. Lebih lanjut dijelaskan bahwa perusahaan yang terhubung memiliki biaya penegakan pajak yang lebih rendah dan tekanan yang lebih rendah untuk memiliki transparansi publik yang lebih besar.…”

Section: Pembahasan Pengaruh Hubungan Politik Terhadap Penghindaran P...unclassified

Penghindaran Pajak: Pengaruh Koneksi Politik dan Kepemilikan Institusional

Manihuruk

Novita²

2022

Owner

View full text Add to dashboard Cite

This study aims to test the effect of institutional ownership and political connection on tax avoidance. This study comprises 836 observations of firms in the non-financial industries from 2015-2018 listed on the Indonesia Stock Exchange. Multiple linear regression analysis with STATA 14 software is used. The result shows that political connections can be a tool to reduce tax avoidance, while institutional ownership effect tax avoidance only in the non-mining industry. The mining industry need wider pressure to mitigate the non-compliance on tax. The research may provide a deep insight the role of political connection especially for fiscal authority. It is a strengthen factor in the relation of the ownership and tax compliance. Furthermore, the character of industry doesn’t indicate that the certain industry has a higher potential to do incompliance

show abstract

Section: Pembahasan Pengaruh Hubungan Politik Terhadap Penghindaran P...unclassified

Penghindaran Pajak: Pengaruh Koneksi Politik dan Kepemilikan Institusional

Manihuruk

Novita²

2022

Owner

View full text Add to dashboard Cite

show abstract

“…Penelitian yang menguji penghindaran pajak telah banyak dilakukan dalam penelitian sebelumnya. Di level internasional, penghindaran pajak diuji dengan menggunakan manajemen laba (Desai & Dharmapala, 2009;Wang & Chen, 2012;Pipatnarapong et al, 2020), enterprise risk management (Eastman et al, 2020) directors connected to a tax office (Zhao et al, 2020), external audit firm (McGuire et al, 2012), corporate social responsibility (Huseynov & Klamm, 2012;Liu & lee,2019), nilai perusahaan (Desai & Dharmapala, 2009). Arham et al (2020) telah menginvestasi pengujian penghindaran pajak yang dilakukan dengan menggunakan data Indonesia.…”

unclassified

Bagaimana Praktik Manajemen Laba Dan Penghindaran Pajak Sebelum Dan Setelah Pandemi Covid19 Di Indonesia?

Firmansyah

Ardiansyah

2021

View full text Add to dashboard Cite

This study investigates the difference between tax avoidance and earnings management, consisting of accrual earnings management and real earnings management. Also, this study investigates the association between accrual earnings management and real earnings management with tax avoidance in the pandemic era. The research data is sourced from financial reports of consumers goods industry companies listed on the Indonesia Stock Exchange from 2019 to 2020, obtained from www.idx.co.id. Based on purposive sampling, the total sample in this study amounted to 74 observations. Hypothesis testing in this study employed paired sample t-test or Wilcoxon Non-Parametric Test to examine the comparative hypothesis and multiple regression analysis for cross-section data to examine the correlative hypothesis. This study suggests no difference in tax avoidance, accrual earnings management, real earnings management level in the pandemic era compared to the pra-pandemic era. This study also concludes that real earnings management is negatively associated with tax avoidance during the pandemic, while accrual earnings management is not associated with tax aggressiveness. The Indonesia Tax Authorities need to improve monitoring and control procedures related to tax avoidance activities conducted by companies.

show abstract

Learning the Ropes? Executive Experience and Location Choices of Multinational Firms

Souillard

2020

SSRN Journal

View full text Add to dashboard Cite

WITHDRAWN: Let's Get Connected: The Effect of Directors Connected to a Tax Office on Corporate Tax Avoidance in China

Cited by 3 publications

References 49 publications

Penghindaran Pajak: Pengaruh Koneksi Politik dan Kepemilikan Institusional

Penghindaran Pajak: Pengaruh Koneksi Politik dan Kepemilikan Institusional

Bagaimana Praktik Manajemen Laba Dan Penghindaran Pajak Sebelum Dan Setelah Pandemi Covid19 Di Indonesia?

Learning the Ropes? Executive Experience and Location Choices of Multinational Firms

Contact Info

Product

Resources

About