scholarly journals IMPACT OF A PREVIOUS AUDIT ON TAX AGGRESSIVENESS OF A FIRM TAXPAYER

2019 ◽  
Vol 1 (3) ◽  
pp. 15
Author(s):  
Ivan Rona Penata
Keyword(s):  
Multinomial Logit ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Tax Aggressiveness ◽  
Logit Regression ◽  
Multinomial Logit Regression ◽  
Audit Result ◽  
Tax Audit ◽  
Return Data

This study aims to analyze the effect of a previous tax audit on tax aggressiveness of a firm taxpayer who submits Overpayment Annual Tax Return. The degree of tax aggressiveness itself uses Delta Effective Tax Rate as a proxy, generated from Annual Tax Return data from 2011 to 2016. Using multinomial logit regression as a method, this study found that a previous Tax Audit and tax audit result made a firm prefer to choose a positive Delta Effective Tax Rate.

Who Makes a Compromise? Adopting Pledges in Czech Coalition Agreements

2020 ◽  
Vol 28 (5) ◽  
pp. 728-743
Author(s):  
Petra Vodová
Keyword(s):  
Statistical Analysis ◽  
Multinomial Logit ◽  
Issue Salience ◽  
Logit Regression ◽  
Multinomial Logit Regression

Translating party pledges into coalition agreements is a crucial goal of after-election coalition negotiations. Full adoption is the best result for the bargaining party, while limited adoption is a kind of compromise forced by coalition partners, and non-adoption can be seen as a defeat. The question of what undermines the compromise and defeat in coalition agreements is, however, rarely answered. This article formulates hypotheses concerning the effect of consensual pledges among coalition parties, and party and voter-issue salience on parties’ ability to adopt their pledges and adopt them fully or partially. The effect of party level characteristics is considered. The analysis is provided on a new dataset of narrow Czech coalition party pledges in three governments established after elections in 2006, 2010 and 2013. Multinomial logit regression is used for the statistical analysis.

scholarly journals Wage mobility in Europe. A comparative analysis using restricted multinomial logit regression

2008 ◽  
Vol 44 (1) ◽  
pp. 115-129 ◽  
Author(s):  
Dimitris Pavlopoulos ◽  
Ruud Muffels ◽  
Jeroen K. Vermunt
Keyword(s):  
Comparative Analysis ◽  
Multinomial Logit ◽  
Logit Regression ◽  
Multinomial Logit Regression

Derivative financial instruments, tax aggressiveness and firm market value

2014 ◽  
Vol 6 (4) ◽  
pp. 376-390 ◽  
Author(s):  
Tao Zeng
Keyword(s):  
Market Value ◽  
Analytical Models ◽  
Option Value ◽  
Financial Instruments ◽  
Effective Tax Rate ◽  
Public Companies ◽  
Content Type ◽  
Tax Rate ◽  
Tax Aggressiveness ◽  
Using Data

Purpose – The purpose of this study is to examine the relationship of using derivative financial instruments, tax aggressiveness and firm market value. Design/methodology/approach – This paper develops analytical models and designs an empirical study. Findings – Using data from large Canadian public companies, this paper finds that a firm’s realized losses or unrealized gains from using derivatives are negatively associated with its effective tax rate, and a firm’s realized losses or unrealized gains from using derivatives are positively associated with its market value. Research limitations/implications – This study simplifies the analytical model by separating the firm’s intrinsic market value from the tax-timing option value. In a more general framework, the tax-timing option value could be subsumed in the firm’s market value, and the firm’s market value would be determined endogenously. Originality/value – This study develops a framework to show how firms exploit the tax-timing option by using derivatives. It is the first study to conclude that a motive for firms to use derivatives is to exploit the tax-timing option.

PENGARUH KEPEMILIKAN KELUARGA TERHADAP AGRESIVITAS PAJAK DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI

2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Ronaldo Geovanda Christa ◽  
Priyo Hari Adi
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Family Ownership ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Sample Method ◽  
A Company ◽  
Purposive Sample

Tax are considered as expense incurred by the company, this causes the company tends to act aggressively towards taxes. The purpose of this study was to determinate how the influence of family ownership on tax aggressiveness with audit quality as a moderating factor in manufactruring companies listed on the Indonesia Stock Exchange in 2013-2016. The sample used in this study were 244, selceted using the purposive sample method. The data analysis technique used in this study is moderated regression analysis (MRA). The results showed that family ownership affects the tax aggressiveness. Audit quality cannot moderate the effect of family ownership on tax aggressiveness. This means that the higher family ownership of a company, the lower the effective tax rate. Families have a concern with the risks arising from tax aggresiveness.Kata Kunci : Family ownership, Tax Aggresiveness, Audit Quality.

AGRESIVITAS PAJAK BERDASARKAN UKURAN PERUSAHAAN, PENDANAAN ASET DAN KOMPOSISI ASET SERTA PROFITABILITAS (STUDI SEKTOR MANUFAKTUR DI NEGARA BERKEMBANG)

2020 ◽  
Vol 12 (2) ◽  
pp. 194-213
Author(s):  
Shahnas Regina Fajar ◽  
Patricia Diana
Keyword(s):  
Firm Size ◽  
Capital Intensity ◽  
Financial Statement ◽  
Total Asset ◽  
Analysis Method ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Tax Aggressiveness ◽  
Public Company ◽  
Positive Effect

The purpose of this research is to investigate the association between firm size using Ln total asset, asset funding using Debt to Total Asset (DAR) and asset composition, and also  profitability using Return on Asset (ROA) on tax aggressiveness using Effective Tax Rate (ETR). Sample in this research were manufacturing public company which listed consecutively during period 2016-2018. The others criteria were publishing audited financial statement, using Rupiah as reporting currency, have same reporting period which ended at December 31, positively profit and also have assets value within 1 up to 4 trillion. Data analysis method used multiple regression. The result of this research found that only asset funding (DAR) has significant positive effect towards tax aggressiveness (ETR) while firm size, profitability (ROA) and asset composition (CAIR) has no effect on tax  aggressiveness (ETR.   Keywords: Capital Intensity, Firm Size, Leverage, Profitability, Tax Aggressiveness.

Tax Aggressiveness Seen From Company Characteristics and Corporate Social Responsibility

2017 ◽  
Vol 5 (2) ◽  
pp. 77
Author(s):  
Yunus Harjito ◽  
Christin Novita Sari ◽  
Yulianto
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Capital Intensity ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Tax Aggressiveness ◽  
Comprehensive Picture ◽  
Independent Variable ◽  
Corporate Social ◽  
Research Period

<pre>This study aims to analyze the effect of company characteristics and Corporate Social Responsibility on tax aggressiveness. Dependent variable used in this research was tax aggressiveness as measured by effective tax rate. The independent variables in this study were company characteristics consisting firm size, leverage, and capital intensity. This study also used Corporate Social Responsibility as independent variable. The sample was 41 companies with the research period for 5 years (2011-2015) selected by using purposive sampling method. The data analysis in this study used multiple linear regression to obtain a comprehensive picture of the effect of corporate characteristics and Corporate Social Responsibility on Tax Aggressiveness using SPSS version 21 for Windows. The result shows that company size and capital intensity significantly affect the tax aggressiveness. However, two other variables (leverage and Corporate Social Responsibility) that allegedly affect tax aggressiveness are not proven to affect tax aggressiveness.</pre>

Tax Disclosures in Financial and CSR Reporting as a Deterrence for Evasion

2021 ◽  
pp. 397-427
Author(s):  
Fábio Albuquerque ◽  
Julija Cassiano Neves
Keyword(s):  
Financial Reporting ◽  
Income Tax ◽  
Academic Research ◽  
Future Research ◽  
Reporting Standards ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Tax Aggressiveness ◽  
Financial Reporting Standards ◽  
Csr Reporting

This chapter is about the mandatory disclosure of income tax as required by international financial reporting standards (IFRS) and standards issued by Portuguese regulatory bodies. The chapter also elaborates the most relevant disclosures from the perspective of corporate social responsibility (CSR). Furthermore, it highlights the most influential CSR reporting standards to answer the question that whether these standards adequately address the issue of income tax payment as a factor of CSR. Finally, it also reviews the international and Portuguese theoretical and empirical academic research available about income taxes and related subjects, such as disclosures, corporate tax as a CSR matter, and tax aggressiveness of corporations. Future research may be conducted geographical reporting of income tax expense and its relationship with the effective tax rate (ETR) and other independent variables.

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