scholarly journals DO SHARIA AND NON-SHARIA LISTING SECURITIES INVESTORS RESPOND DIFFERENTLY TO TAX AVOIDANCE?

2021 ◽  
Vol 18 (1) ◽  
pp. 33-54
Author(s):  
Puspita Anggraini ◽  
◽  
Putri Ayu ◽  
Arfah Saragih ◽  
Muhammad Dharsana ◽  
...  
Keyword(s):  
Regression Analysis ◽  
Investment Decisions ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Financial Industry ◽  
Corporate Tax ◽  
Market Responses ◽  
Final Sample

This study empirically tests the behavior of Sharia and non-Sharia securities investors towards corporate tax avoidance. If Sharia securities investors make investment decisions considering Sharia principles, corporate tax avoidance should be viewed as a bad practice which is contradictory to Sharia principles and it is intolerable for this type of investors. Using companies from the financial industry for the period of 2007-2018, the final sample comprises 378 observations for Sharia securities and 167 observations for non-Sharia securities. This secondary data research is conducted by applying moderated regression analysis to test the hypothesis. This study finds that the market responses regarding corporate tax avoidance practices on average are lower (higher) for Sharia (non-Sharia) securities.

Investors' Responses to Social Conflict between CSR and Corporate Tax Avoidance

2020 ◽  
Vol 19 (1) ◽  
pp. 57-72
Author(s):  
David J. Emerson ◽  
Ling Yang ◽  
Ruilian Xu
Keyword(s):  
Investment Decisions ◽  
Tax Avoidance ◽  
Negative Influence ◽  
Negative Consequences ◽  
Corporate Tax ◽  
Stakeholder Values ◽  
Area Of Interest ◽  
Joint Influence ◽  
Corporate Social ◽  
Investment Intentions

ABSTRACT There is often conflict between disclosures and actions in corporate operations. One area of interest relates to the joint influence of tax avoidance and Corporate Social Responsibility on economic outcomes. We evaluate investor perceptions when these corporate behaviors are in conflict, and our results indicate that tax avoidance negatively influences investment decisions. We find that although CSR in isolation has no direct effect, the negative influence of tax avoidance is tempered when it is present. We provide evidence that not only do a firm's policies related to CSR and tax avoidance result in diverse investment intentions, but also that it is the individual's unique beliefs on ethics and CSR that appear to be driving these differences. Our results suggest that espousing stakeholder values serves as a shield to protect the company from the negative consequences associated with tax avoidance, and that individual attitudes can shape perceptions relative to these behaviors.

scholarly journals Pengaruh Leverage dan Liquidity Terhadap Tax Avoidance Dengan Inventory Intensity Sebagai Variabel Moderasi

2019 ◽  
Vol 11 (2) ◽  
pp. 211-217
Author(s):  
David Malindo Pasaribu ◽  
Susi Dwi Mulyani
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Data Processing ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Negative Influence ◽  
Significant Negative Effect ◽  
Manufacturing Company ◽  
Negative Effect

This study aims to analyze the effect of leverage and liquidity on tax avoidance with inventory intensity as a moderating variable. The type of data used is secondary data. The sample used is a manufacturing company that is listed active in BEI Period 2015-2017 which can be seen on the official website that www.idx.co.id. Methods of data analysis using is moderated regression analysis (MRA). Data processing is done by using Eviews Version 10 for windows. The results showed that there is a significant negative effect between liquidity with tax avoidance, there is a significant negative influence between inventory intensity with tax avoidance, inventory intensity was able to moderate the effect of liquidity to tax avoidance. In addition, the leverage did not effect to tax avoidance, the inventory intensity was not able to moderate the effect of leverage to tax avoidance. Keywords: Leverage, Liquidity, Tax Avoidance, and Inventory Intensity

scholarly journals Pengaruh Profitabilitas, Size, Leverage, Komite Audit, Komisaris Independen dan Umur Perusahaan terhadap Tax Avoidance

2020 ◽  
Vol 20 (1) ◽  
pp. 113
Author(s):  
Novita Wahyu Triyanti ◽  
Kartika Hendra Titisari ◽  
Riana Rachmawati Dewi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Quantitative Research ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Analysis Method ◽  
Variable Size

In general, entrepreneurs always maximize profits. One way to maximize profits by avoiding paying taxes. Tax avoidance is a means of exploiting legal loopholes so that employers do not pay tax or pay tax but are very small. The purpose of this study was to determine the effect of profitability, size, leverage, audit committee, independent commissioners and company age on tax avoidance. This type of research is quantitative research. The sampling method uses a purposive sampling method, so as many as 30 property and real estate companies are listed on the Indonesian Stock Exchange (BEI) in 2016-2018. The data used in this research is secondary data. Data analysis method used is multiple regression analysis. The result of this study indicate that the variable profitability, audit committee, independent commissioner has no effect on tax avoidance. While the variable size, leverage, and age of the company affect the tax avoidance.

scholarly journals Pengaruh Likuiditas, Leverage dan Komisaris Independen Terhadap Agresivitas Pajak Perusahaan

2020 ◽  
Vol 8 (1) ◽  
pp. 28-36
Author(s):  
Angga Hidayat ◽  
Riri Muliasari
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Descriptive Statistics ◽  
Corporate Tax ◽  
Tax Aggressiveness ◽  
Analysis Techniques

This study aims to determine and provide empirical evidence regarding the Effect of Liquidity, Leverage and Independent Commissioners on Corporate Tax Aggressiveness in the Jakarta Islamic Index 2013-2017. The number of samples in the study were 10 companies obtained using the purposive sampling method based on predetermined criteria. The data used are secondary data in the form of audited annual financial statements in the period 2013 - 2017 taken from the sites www.idx.co.id and www.idx.co.id. Data analysis techniques used were descriptive statistics, assumptions test and multiple linear regression analysis tests. The results of the study were conducted based on the T test, liquidity using the quick ratio had no effect on tax aggressiveness, leverage it affected on tax aggressiveness and for independent commissioners too it affected tax aggressiveness. The results of the study are based on the F test, simultaneously liquidity and independent commissioners influence the aggressiveness of corporate taxes.

scholarly journals PENGARUH KEPEMILIKAN PUBLIK, UKURAN PERUSAHAAN, UMUR LISTING, JUMLAH DEWAN KOMISARIS INDEPENDEN DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU CORPORATE INTERNET REPORTING PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Neraca ◽  
2022 ◽  
Vol 17 (2) ◽  
pp. 38-46
Author(s):  
Djauhar Edi Purnomo ◽  
Ayu Norfatmawati ◽  
Rini Hidayah
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Sector ◽  
Analytical Tool ◽  
Company Size ◽  
Public Ownership ◽  
Sample Collection ◽  
Microsoft Excel ◽  
Final Sample

This research aims to determine and analyze the effect of public ownership, company size, age of listings, number of independent commissioners, and profitability on the timeliness of corporate internet reporting in financial sector companies listed on the Indonesia Stock Exchange. The sample used in this study is financial sector companies listed on the Indonesia Stock Exchange with the sample collection technique used purposive sampling with the amount of final sample to 50 companies that meet the criteria. The data used are secondary data from the official page on the Indonesia Stock Exchange. The analytical tool used in this study is logistic regression analysis using Microsoft Excel and SPSS 16.             The result of this study indicate that partially the variable of public ownership, age of listings, number of independent commissioners, and profitability has no effect on the timeliness of corporate internet reporting. While the company size have a significant effect on the timeliness of corporate internet reporting. And the simultaneously that the variable of public ownership, company size, age of listings, number of independent commissioners, and profitability have a significant effect on the timeliness of corporate internet reporting. Keywords : Public Ownership, Company Size, Age of Listings, Number of Independent Commissioners, and Profitability, Timeliness of Corporate Internet Reporting.

Corporate Tax Avoidance Practices: An Empirical Evidence from Nigerian Firms

2019 ◽  
Vol 64 (3) ◽  
pp. 39-53
Author(s):  
Tajudeen Adejare Adegbite ◽  
Mustapha Bojuwon
Keyword(s):  
Intangible Assets ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Panel Data Analysis ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Corporate Tax ◽  
Listed Firms ◽  
Analysis Technique ◽  
Primary Driver

Abstract This study examined the existence of corporate tax avoidance practices among the public listed firms in Nigeria. Secondary data were obtained from annual published reports from selected Nigerian firms listed in Nigeria stock exchange from 2006 to 2017. Panel Data analysis technique was used to analyse the effect of independent variables (Thin capitalization, Leverage, Firms Size, Transfer Pricing, and Intangible Assets) on dependent variable (Corporate Tax Avoidance). The result showed that thin capitalisation, firm size, profitability, leverages, intangible assets, and transfer pricing are significantly related with corporate tax avoidance. Thin capitalisation, profitability and transfer pricing are the primary driver of corporate tax avoidance. It is concluded that there are several corporate tax avoidance practices employed by Nigerian firms to aggressively reduce their corporate tax liabilities in Nigeria.

Kepemilikan Institusional dan Transparansi Informasi terhadap Penghindaran Pajak: Sebelum, Saat, dan Setelah Tax Amnesty

2019 ◽  
Vol 1 (2) ◽  
Author(s):  
Razali Razali ◽  
Ferawati Ferawati
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Analysis Data ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Analysis Method ◽  
Tax Amnesty

This study aims to analyze the effect of institutional ownership and transparency of information on tax avoidance before, during, and after tax amnesty. This study uses secondary data obtained from the company’s financial statement of companies listed in Indeks of LQ-45 from 2015-2017 represented timeline of tax amnesty. The data analysis method used in this research is multiple linear regression analysis. Data collected will be processed by using SPSS. The result of this study shows that institutional ownership and transparency of information has no effect on tax avoidance. The highest tax avoidance ratio occured in 2016, when tax amnesty was conducted.

scholarly journals The Effect of DAR and Firm Size on ROE and Tax Avoidance as ModeratingVariable (Empirical Study on Companies Listed on Idx in the Healthcare Sector -Papan Utama)

2021 ◽  
Vol 04 (08) ◽  
Author(s):  
Hotbertua Galumbang Hutagalung ◽  
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Sampling Technique ◽  
Healthcare Sector ◽  
Company Size ◽  
Analysis Technique ◽  
Sample Data

This study aims to analyze the effect of DAR, company size on ROE, and Tax Avoidance as a moderator in healthcare companies on the Indonesia Stock Exchange. This study uses secondary data obtained from the website www.IDX.go.id and using a sample of 12 companies listed on the Indonesia Stock Exchange in the 2017-2019 period. The sampling technique used is purposive sampling. The number of research sample data is 32. The analysis technique is Multiple Linear Regression and Moderated Regression Analysis. The results that R2 is 36.8% and hypothesis testing indicate that the influence of DAR is significant (0.012) and Firm Size is significantly affected (0.002) on ROE. After moderating R2 become 49% and testing the hypothesis show that Tax avoidance moderates the effect of DAR to be (0,034) significant but Tax Avoidance does not moderate the effect of Firm Size on ROE.

scholarly journals ANALISIS PENGARUH KINERJA KEUANGAN DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 5 (1) ◽  
pp. 123
Author(s):  
Hanggi Arinda ◽  
Susi Dwimulyani
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Data Collection ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Sales Growth ◽  
Good Corporate Governance

<p><em>The purpose of this study was to examine the influence of </em><em>profitability</em><em>, </em><em>leverage</em><em>, </em><em>sales growth</em><em>, </em><em>and audit quality</em><em> to </em><em>tax avoidance</em><em> moderated good corporate governance.</em><em> </em><em>The population in this study is the </em><em>r</em><em>egistered </em><em>m</em><em>anufacturing companies in Indonesia Stock Exchange in 201</em><em>1</em><em> until 201</em><em>7</em><em>.  Election samples by purposive sampling method . The data used in this research is a secondary data obtained from www.idx.co.id. Data collection techniques with </em><em>technique of</em><em> documentation. Data were analyzed using multiple regression analysis with SPSS.</em><em> </em><em>Based on the analysis</em><em>,</em><em> it can be concluded that </em><em>profitability positively affect tax avoidance and leverage negatively</em><em> affect </em><em>to tax avoidance.</em><em> Good corporate governance can only </em><em>weaken</em><em> the </em><em>positively </em><em>effect of the </em><em>profitability</em><em> to </em><em>tax avoidance</em><em>.</em></p>

scholarly journals Analisis Good Corporate Governance Dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Pt Bank Riau Kepri

JURNAL PUNDI ◽  
2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Viola Syukrina E Janrosl
Keyword(s):  
Corporate Governance ◽  
Sampling Method ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Company Size ◽  
Test Results ◽  
Corporate Tax ◽  
Purposive Sampling ◽  
Good Corporate Governance

ABSTRACT This study aims to examine and provide empirical evidence of the influence between GCG and company size on tax avoidance at Bank Riau Kepri. This type of research is classified as causative research. The population in this study is Bank Riau Kepri in 2015-2017. The sample selection with purposive sampling method. The data used in this study is secondary data obtained from www.idx.co.id. Data collection techniques with documentation techniques. The research data was analyzed by multiple regression analysis with SPSS 22. The test results showed that Good corporate governance had a significant effect on tax avoidance. Can be seen the value of GCG which has a significant value of 0.000> 0.05. Company size has a significant effect on tax avoidance. Can be seen significant value 0.00 <0.05. Simultaneously Good corporate governance and company size together have a significant effect on tax avoidance. It can be seen that there is a significant value of 0.000 <0.05. For further research should add other variables that affect corporate tax avoidance including ownership structure and audit committee.Keyword: GCG; Company Size; Tax Avoidance.ABSTRAKPenelitian ini bertujuan untuk menguji dan memberikan bukti empiris pengaruh antara GCG dan ukuran perusahaan terhadap tax avoidance pada Bank Riau Kepri. Jenis penelitian ini digolongkan pada penelitian yang bersifat kausatif. Populasi dalam penelitian ini adalah Bank Riau Kepri. Pemilihan sampel dengan metode purposive sampling. Sampel dalam penelitian ini adalah laporan keuangan Bank Riau Kepri yang diolah bulanan dari tahun 2015-2017. Data yang digunakan dalam penelitian ini berupa data sekunder yang diperoleh dari www.idx.co.id. Teknik pengumpulan data dengan teknik dokumentasi. Data penelitian dianalisa dengan analisis regresi berganda dengan SPSS 22. Hasil pengujian menunjukkan bahwa Good corporate governance berpengaruh signifikan terhadap tax avoidance. Dapat dilihat nilai GCG yang mempunyai nilai signifikan 0.000 > 0,05. Ukuran Perusahaan berpengaruh signifikan terhadap tax avoidance. Dapat dilihat nilai signifikan 0.00 < 0,05. Secara simultan Good corporate governance dan ukuran perusahaan secara bersama-sama berpengaruh signifikan terhadap tax avoidance. Dapat dilihat diperoleh nilai signifikan 0,000 < 0,05. Bagi penelitian selanjutnya hendaknya menambah variabel lain yang mempengaruhi tax avoidance perusahaan diantaranya struktur kepemilikan dan komite audit.Kata Kunci : GCG; Ukuran Perusahaan; Tax Avoidance

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