Mining Suspicious Tax Evasion Groups in a Corporate Governance Network

2017 ◽  
pp. 465-475
Author(s):  
Wenda Wei ◽  
Zheng Yan ◽  
Jianfei Ruan ◽  
Qinghua Zheng ◽  
Bo Dong
Keyword(s):  
Corporate Governance ◽  
Tax Evasion ◽  
Governance Network

Identifying influential directors in the United States corporate governance network

2011 ◽  
Vol 84 (4) ◽  
Author(s):  
Xuqing Huang ◽  
Irena Vodenska ◽  
Fengzhong Wang ◽  
Shlomo Havlin ◽  
H. Eugene Stanley
Keyword(s):  
United States ◽  
Corporate Governance ◽  
The United States ◽  
Governance Network

scholarly journals PENGARUH KONEKSI POLITIK, GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP TAX AVOIDANCE

2020 ◽  
Vol 9 (2) ◽  
pp. 118-131
Author(s):  
Laras Putri Maidina ◽  
Lela Nurlaela Wati
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Tax Evasion ◽  
Stock Exchange ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Least Square ◽  
Political Connection ◽  
Manufacturing Companies ◽  
Good Corporate Governance

The purpose of the study was to test the influence of Political Connections, Good Corporate Governance, and Financial Performance on Tax Avoidance. The research method used is a quantitative method. The study used data of 45 manufacturing companies listed Index Stock Exchange (IDX) during the period 2014 to 2018. Samples are taken by the purposive sampling method and which meets the criteria for sample selection. Data is processed with Version 9 Eviews software using the Generalized Least Square (GLS) method. Results show that Political Connection and Financial Performance have a positive influence on Tax Avoidance, this suggests that there are still companies that practice tax evasion. Corporate Governance has no effect on Tax Avoidance, meaning the existence of Corporate Governance is effective in attempting to prevent tax avoidance practices. 

scholarly journals PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA, DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia)

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Komang Subagiastra ◽  
I Putu Edy Arizona ◽  
I Nyoman Kusuma Adnyana Mahaputra
Keyword(s):  
Corporate Governance ◽  
Tax Evasion ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Positive Effect

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profitabilitas, kepemilikan keluarga dan good corporate governance terhadap penghindaran pajak dengan berfokus pada perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode tahun 2011-2014. Metode sampling yang digunakan adalah purposive sampling dengan sampel dari 30 perusahaan selama periode pengamatan 4 tahun berturut-turut sehingga menghasilkan total 120 sampel. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi linear. Hasil pengujian menunjukkan bahwa laba atas aset sebagai proxy dari profitabilitas berpengaruh positif terhadap penghindaran pajak. Kepemilikan institusional dan proporsi dewan komisaris independen sebagai proxy dari good corporate governance juga menunjukkan pengaruh positif terhadap penghindaran pajak.                                                                                          Kata kunci: profitabilitas, kepemilikan Keluarga, tata kelola perusahaan, penghindaran pajak ABSTRACTThis study aimed to examine the effect of profitability, family ownership and good corporate governance on tax evasion by focusing on manufacturing companies listed in Indonesia Stock Exchange in the period 2011-2014. The sampling method used was purposive sampling with a sample of 30 companies during the observation period of 4 years in a row so as to produce a total of 120 samples. The analytical tool used in this study is the linear regression analysis. The test results showed that the return on assets as a proxy of a positive effect on the profitability of tax avoidance. Institutional ownership and the proportion of independent board as a proxy of good corporate governance also showed a positive effect on tax evasion.Keywords: profitability, family ownership, corporate governance, tax evasion

Shifting Ground: Emerging Global Corporate-Governance Standards and the Rise of Fiduciary Capitalism

10.1068/a3791 ◽  
2005 ◽  
Vol 37 (11) ◽  
pp. 1995-2013 ◽  
Author(s):  
James P Hawley ◽  
Andrew T Williams
Keyword(s):  
Corporate Governance ◽  
Rating Agencies ◽  
Retirement System ◽  
Global Standards ◽  
Analytic Review ◽  
Financial Interests ◽  
Governance Network ◽  
Institutional Owners

In this paper we examine the long-term interests that large institutional owners (for example, the California Public Employees' Retirement System, Hermes, and the Universities Superannuation Scheme) have in the development of global corporate governance standards, especially as governance standards increasingly become intertwined with other standards and regime parameters involved in the globalization debates. We argue that institutional owners have a unique perspective and voice with which to contribute to the formulation of global standards in a variety of areas on the basis of their long-term financial interests. This conclusion is supported by an analytic review of the current state of global corporate governance, including multilateral initiatives (for example, the Organisation for Economic Co-operation and Development, the World Bank); an analysis of significant institutional investors, the role of various rating agencies (for example, Fitch, Moody's), the International Corporate Governance Network, and the growing role of various nongovernmental organizations (for example, the Coalition for Environmentally Responsible Economics, the Carbon Disclosure Project) in relation to corporate governance.

scholarly journals Tax Avoidance: Good Corporate Governance

Owner ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 152-163
Author(s):  
Moh. Ubaidillah
Keyword(s):  
Corporate Governance ◽  
Tax Evasion ◽  
Audit Committee ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Mining Companies ◽  
Good Corporate Governance ◽  
The Government

Tax is an important element for the government but it becomes a burden for companies, so companies do tax evasion legally or illegally to reduce the tax burden. The purpose of this research is to determine the influence of good corporate governance (Institutional Ownership, Independent Commissioners, Audit Committee and Audit Quality) on Tax Avoidance. Independent variables in this study are Institutional Ownership, Independent Commissioners, Audit Committee and Audit Quality, while dependent variables are tax avoidance. This research was taken from mining companies listed on the IDX in 2015-2018. The population in the corporate sector is 47 companies. The samples were studied by 10 companies selected using purposive sampling techniques so that the total samples used for 4 years became 40 samples. The analysis method used is multiple linear regression analysis with SPSS 22 tool. Partial test results showed that the independent board of commissioners had a significant negative effect on tax avoidance, institutional ownership had a significant positive effect on tax avoidance, while the audit committee and the quality of audits had no effect on tax avoidance on mining companies. The results of this study can be concluded that to suppress tax avoidance, the function of independent commissioners must be strengthened.

scholarly journals THE EFFECT OF GOOD CORPORATE GOVERNANCE ON TAX AVOIDANCE: EMPIRICAL STUDY OF THE INDONESIAN BANKING COMPANY

2019 ◽  
Vol 2 (02) ◽  
Author(s):  
Waluyo Waluyo
Keyword(s):  
Corporate Governance ◽  
Tax Evasion ◽  
Quantitative Research ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Least Square ◽  
Audit Committees

The purpose of this study aims to examine the effect of corporate governance on tax evasion. Corporate governance is proxied represented by the audit committee, the proportion of independent board of commissioners, institutional ownership and audit quality. Tax evasion is measured by the size of the gap of an effective tax rate. This study uses quantitative research design and data from the Finance Authority Service / OJK listed on the Indonesia Stock Exchange. By using purposive sampling in the observation period of 2013-2016, it has obtained 92 observations. The Data has been analyzed by using ordinary least square regression model. Regression results has identified that the proportion of independent board of commissioners and corporate performance have negatively affected tax evasion. Audit committees, audit quality and the size of company positively affected tax evasion. However, the institutional ownership has had no significant effect on tax evasion. These results have indicated that some of the mechanisms of corporate governance in Indonesia have been effective according to its function for the shareholders.

Sign in / Sign up

Export Citation Format

Share Document