scholarly journals Corporate governance and political connection towards the tax aggressiveness of manufacturing companies in Indonesia

2021 ◽  
Vol 8 (1) ◽  
pp. 102-109
Author(s):  
Ni Luh Putri Setyastrini ◽  
Imam Subekti ◽  
Arum Prastiwi
Keyword(s):  
Stock Exchange ◽  
Manufacturing Sector ◽  
Point Of View ◽  
Assessment System ◽  
Political Connection ◽  
Manufacturing Companies ◽  
Self Assessment ◽  
Tax Aggressiveness ◽  
Company Governance ◽  
The Impact

Tax aggressiveness is one of the weaknesses of tax collection with the mechanism of the self-assessment system. Tax aggressiveness is an effort by a company to reduce tax fees through tax planning in which from the legal point of view is deemed as a gray area. This research aims to examine and analyze the impact of company governance as well as a political connection towards tax aggressiveness. This research was conducted on the manufacturing sector in Indonesia Stock Exchange in 2016-2018. The research samples were 80 companies with 240 observations. The data of this research was analyzed by utilizing the multiple regression analysis. The research outcome revealed that the company governance did not affect tax aggressiveness, whereas political connection positively impacted the tax aggressiveness.

scholarly journals Political Connection, Institutional Ownership and Tax Aggressiveness in Indonesia

2020 ◽  
Vol 5 (5) ◽  
Author(s):  
Yety Anggraini ◽  
Wahyu Widarjo
Keyword(s):  
Stock Exchange ◽  
Institutional Ownership ◽  
The Political ◽  
Political Connection ◽  
Manufacturing Companies ◽  
Small Companies ◽  
Tax Aggressiveness ◽  
The Difference

This study aims to analyze the effect of political connection and institutional ownership toward tax aggressiveness on manufacturing companies listed on Indonesia Stock Exchange. Samples for this study are 62 manufacturing companies listed between the periods of 2014 -   2018, hence obtained 310 observations. Result of this study shows that political connection of the directors and institutional ownership have positive and significant effect toward tax aggressiveness, while the political connection of the board of commissioners does not significantly affect toward the tax aggressiveness. Furthermore, this study also finds the difference of political connection and institutional ownership between big companies and small companies. The effect of political connection of the directors is stronger in small companies than big companies, while the effect of political connection of the board of commissioners toward tax aggressiveness is stronger in big companies than small companies.

scholarly journals The effect of duality/non-duality of CEO, board size, meeting, committee on domestic shareholdings: Empirical evidence from Sri Lanka

2014 ◽  
Vol 11 (4) ◽  
pp. 329-337
Author(s):  
Nadarajah Sivathaasan ◽  
Sivapalan Achchuthan
Keyword(s):  
Sri Lanka ◽  
Positive Relationship ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Manufacturing Companies ◽  
Regression Analyses ◽  
Board Meeting ◽  
Board Size ◽  
The Impact ◽  
Test Correlation

This paper seeks to investigate the effect of duality/non-duality of CEO, board size, meeting, committee on domestic shareholdings of manufacturing companies listed on Colombo Stock Exchange over a three-year period from 2011 to 2013. The study employs the independent samples t-test, correlation and regression analyses to assess the relationships as well as the impact on domestic shareholdings using a sample of 32 quoted companies ( n =32). It is found that duality & non-duality of CEO structure do not differ in relation to domestic shareholdings that are inconsistent with the hypothesis formulated. Board size (+) and board meeting (+) have shown positive relationship and board committee (-) is negatively associated with domestic shareholdings. As per the empirical results, board committee and board size have significant (p < 0.05) impact on domestic share holdings and insignificant impact is observed by board meeting. The present study concentrates only on the manufacturing sector quoted on Colombo Stock Exchange. This paper has taken an effort to this area of research on emerging share holdings held by local individuals and institutions in Sri Lanka and the findings could be generalized to the companies similar to this category.

Impact of Cash Dividend Announcements: Evidence from the Indian Manufacturing Companies

2017 ◽  
Vol 16 (1) ◽  
pp. 29-60 ◽  
Author(s):  
Sadaf Anwar ◽  
Shveta Singh ◽  
P. K. Jain
Keyword(s):  
Stock Price ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Abnormal Returns ◽  
Manufacturing Companies ◽  
Cash Dividend ◽  
Mean Values ◽  
Significant Difference ◽  
Dividend Announcements ◽  
The Impact

According to a recent survey by McKinsey and Company, the Indian manufacturing sector is expected to touch US$ 1 trillion by 2025.This study analyses the impact of the announcement of cash dividends on the stock price returns of the manufacturing companies listed on Bombay Stock Exchange using event study methodology. Further, it explores whether the US financial crisis recession impacted average abnormal returns (AARs) in the period of study. The empirical results show that cash dividend announcements have positive AARs. Overall, the results lend support to the signalling and informational content hypotheses of dividends. The paired samples t-test indicates a significant difference in the mean values of AARs in the pre-and post-recession phases, highlighting the impact of recession.

scholarly journals The Effect of Institutional Ownership and Audit Committee on Audit Quality with Financial Distress as Moderation: On Manufacturing Sector Companies Listed on The Indonesia Stock Exchange Period 2016-2020

2021 ◽  
pp. 1-8
Author(s):  
Mr Jombrik ◽  
Vika Alifta Tamami
Keyword(s):  
Financial Distress ◽  
Quantitative Research ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
The Impact

This study aims to analyze the effect of institutional ownership and audit committee on audit quality with financial difficulties as a moderation. This research was conducted on Manufacturing Companies in the Consumer and Industrial Goods Sector Listed on the Indonesia Stock Exchange for 2016-2020. The quantitative research method uses secondary data, namely the company's annual report that is the object of research. Analysis of the data used is logistic regression analysis. The results show that the direction of the influence of the institutional ownership variable on audit quality is positive, where institutional ownership has a significant effect on audit quality. Likewise, the direction of the impact of the audit committee on audit quality is positive but does not significantly affect audit quality. The results of the moderation show that Financial Distress can moderate institutional ownership in influencing audit quality. In contrast, after being moderated with the financial distress variable, the audit committee has a negative and significant direction, which means it can moderate the audit committee in influencing audit quality but in the opposite direction.

scholarly journals The Effect Of Tax Examination Effectiveness On Tax Avoidance With Political Connection Moderation

Riset ◽  
2020 ◽  
Vol 2 (2) ◽  
pp. 307-325
Author(s):  
Roshid Andru Mustaqiim ◽  
Nurhidayati Nurhidayati
Keyword(s):  
Law Enforcement ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Assessment System ◽  
Political Connection ◽  
Self Assessment ◽  
Study Results ◽  
Directorate General ◽  
Tax Audit ◽  
Tax Reporting

The self-assessment system in which the taxpayer performs the calculation, payment, and tax reporting by the taxpayer itself risks tax avoidance practices. To minimize this risk, the Directorate General of Taxation carries out law enforcement in the framework of supervision through tax audit activities. This study aims to analyze the effect of the effectiveness of the inspection on tax avoidance practices by using a moderated political connection because it is suspected that companies with a political link tend to be more aggressive in terms of tax planning. This study uses panel data of companies listed on the Indonesia Stock Exchange from 2016 to 2018. The study results conclude that tax audits effectiveness has a significant effect on tax avoidance practices, which means that the more influential the tax audit activities are, the lower the tax avoidance level.

scholarly journals Pengaruh Likuiditas, Leverage, Intensitas Modal, dan Ukuran Perusahaan Terhadap Agresivitas Pajak

2020 ◽  
Vol 2 (1) ◽  
pp. 9-16
Author(s):  
Hadi Cahyadi ◽  
Catherine Surya ◽  
Henryanto Wijaya ◽  
Susanto Salim
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Size ◽  
Stock Exchange ◽  
Capital Intensity ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
The Impact

In this study aims to examine the impact of liquidity, leverage, capital intensity, and firm size as moderation variable to tax aggressiveness in listed manufacturing entities in IDX (Indonesian Stock Exchange) period 2015-2018. This study use 65 manufacturing companies as sample in this study and also use multiple regression analysis. Results of this study indicate that liquidity were’nt significant negative to tax aggressiveness, and leverage were significant positive to tax aggressiveness, capital intensity not significant positive to tax aggressiveness, firm size not significant negative to tax aggressiveness, firm size is able to moderate liquidity, leverage, and capital intensity to tax aggressiveness.

scholarly journals Environmental responsibility performance, corporate social responsibility disclosure, tax aggressiveness: Does corporate governance have a role?

2020 ◽  
Vol 9 (4) ◽  
pp. 8-24 ◽  
Author(s):  
Amrie Firmansyah ◽  
Riska Septiana Estutik
Keyword(s):  
Corporate Governance ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Assessment System ◽  
Environmental Responsibility ◽  
Self Assessment ◽  
Tax Aggressiveness ◽  
Panel Data Regression ◽  
Data Regression ◽  
Corporate Social

The self-assessment system tends to provide a loophole for companies to reduce tax payment. The great benefit of the tax to the community links tax with social responsibility. This study aims to investigate the effect of environmental responsibility performance and social responsibility disclosure on tax aggressiveness as well as the role of corporate governance in moderating these effects. The analysis in this study was conducted on 34 non-financial companies listed on the Indonesia Stock Exchange and were participants of 2014-2018 PROPER selected using purposive sampling so that 170 observations were obtained. This study employs two-panel data regression models, namely models with and without corporate governance, as a moderating variable. The result suggests that environmental responsibility performance and social responsibility disclosure are negatively associated with tax aggressiveness. However, corporate governance fails to strengthen these negative influences

scholarly journals The Effect of Good Corporate Governance and Profit Management on Tax Aggressiveness (Empirical Study on Manufacturing Companies Listed on the IDX Period 2014-2017)

2020 ◽  
Vol 3 (1) ◽  
pp. p8
Author(s):  
Hasian Purba ◽  
Lucky Nugroho
Keyword(s):  
Empirical Evidence ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
The Impact ◽  
Selection Of

The objectives of this study are as follows: 1) Finding empirical evidence regarding the effect of institutional ownership on tax aggressiveness; 2) Find empirical evidence regarding the influence of the Board of Commissioners on Tax Aggressiveness; 3) Find empirical evidence regarding the impact of the independent board of commissioners on Tax Aggressiveness; and 4) Find empirical evidence regarding the effect of Profit Management on Tax Aggressiveness.The type of research used in this study is a quantitative research method. The population in this study are all Manufacturing companies that are listed on the Indonesia Stock Exchange for the period 2014-2017. The selection of samples using the purposive sampling method. The analytical method used to test the hypothesis is a multiple regression test.The results of the study show that: 1) Institutional Ownership has a negative effect on Tax Aggressiveness; 2) The board of commissioners has no significant impaction Tax Aggressiveness; 3) Independent commissioners have a negative effect on Tax Aggressiveness; 4) Earnings management has no significant effect Tax Aggressiveness.

scholarly journals Does capital intensity, inventory intensity, firm size, firm risk, and political connections affect tax aggressiveness?

2020 ◽  
Vol 17 (1) ◽  
pp. 78
Author(s):  
Sugeng Sugeng ◽  
Eko Prasetyo ◽  
Badrus Zaman
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Capital Intensity ◽  
Critical Issue ◽  
Political Connections ◽  
Political Connection ◽  
Manufacturing Companies ◽  
Firm Risk ◽  
Tax Aggressiveness ◽  
Size Firm

Tax aggressiveness is one of a critical issue in the world of taxation. Many companies do tax planning to minimize their tax abilities. This study aims to examine how capital intensity, inventory intensity, firm size, firm risk, and political connections, relate to the tax aggressiveness of manufacturing listed companies in Indonesia, an emerging economy of Southeast Asia. This study combined the tax aggressiveness factor from different perspectives into one model. This study used purposive sampling with manufacturing companies listed in Indonesia Stock Exchange during 2015-2017 and experienced a consecutive profit as the main criteria. Panel data regression used as a data analysis technique. The result shows that there is a significant effect between capital intensity, political connection, and tax aggressiveness. The relationship between inventory intensity, firm size, firm risk, and tax aggressiveness failed to prove in this study. This result is consistent across several measures of tax aggressiveness.

scholarly journals THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVENESS

2021 ◽  
Vol 10 (1) ◽  
pp. 93-102
Author(s):  
Ferry Irawan ◽  
Lukman Hakim Ahmad ◽  
Imam Muhasan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Random Effect ◽  
Tax Revenue ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
National Tax ◽  
Corporate Social ◽  
The Impact

In the last decade, national tax revenue experienced unperformed results. This situation led researchers to investigate factors affect it. One of the most discussed factors is tax aggressiveness. This study aims to explore how corporate social responsibility (CSR) influence firm’s tax aggressiveness. We used 54 manufacturing companies that listed in Indonesia Stock Exchange (IDX) for period 2012-2016. Using random effect, we obtained several findings. Tax aggressiveness behavior influenced by CSR characteristics and dimensions. Social and environment CSR activity has no impact on tax aggressiveness. In contrast, economic CSR activity significantly negative affect the firms’ behavior to apply tax aggressiveness.

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