scholarly journals Taxation and Corporate Risk-Taking

2017 ◽  
Vol 93 (3) ◽  
pp. 237-266 ◽  
Author(s):  
Dominika Langenmayr ◽  
Rebecca Lester
Keyword(s):  
Risk Taking ◽  
Tax Rate ◽  
Loss Recovery ◽  
Risky Investment ◽  
Negative Effect ◽  
The Government ◽  
Future Loss ◽  
Tax Loss ◽  
Corporate Risk ◽  
Positive Effect

ABSTRACT We study whether the corporate tax system provides incentives for risky firm investment. We analytically and empirically show two main findings: first, risk-taking is positively related to the length of tax loss periods because the loss rules shift some risk to the government; and second, the tax rate has a positive effect on risk-taking for firms that expect to use losses, and a weak negative effect for those that cannot. Thus, the sign of the tax effect on risky investment hinges on firm-specific expectations of future loss recovery. JEL Classifications: H25; H32; G32.

scholarly journals Pengaruh Kepemilikan Negara Dan Asing Terhadap Corporate Risk Taking

2016 ◽  
Vol 7 (2) ◽  
Author(s):  
Indah Kurniawati ◽  
Puput Tri Komalasari
Keyword(s):  
Risk Taking ◽  
Control Variable ◽  
Foreign Ownership ◽  
State Ownership ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Corporate Risk ◽  
Positive Effect

This study aimed to investigate the effect of state ownership and foreign ownership of corporate risk taking as well as the control variable return on assets (ROA) and the size of the companies that influence the corporate risk taking. The sample of this study was 181 companies from non-financial companies listed on the Indonesia Stock Exchange in 2010-2013. The analysis technique used is multiple linear regression analysis. The results obtained are state ownership significant negative effect on the corporate risk taking and foreign ownership is significant positive effect on corporate risk taking. In the control variable is return on assets (ROA) significant positive effect on corporate risk taking and the size of the company significant negative effect on corporate risk taking.

scholarly journals PENGARUH RISIKO PERUSAHAAN, INTENSITAS ASET TETAP DAN UKURAN PERUSAHAAN TERHADAP AGGRESSIVE TAX AVOIDANCE

2020 ◽  
Vol 7 (1) ◽  
pp. 111
Author(s):  
Muhammad Rizky ◽  
Windhy Puspitasari
Keyword(s):  
Firm Size ◽  
Risk Taking ◽  
Tax Avoidance ◽  
Significant Positive Effect ◽  
Fixed Asset ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Aggressive Tax Avoidance ◽  
Corporate Risk ◽  
Positive Effect

<p><em>This study aims to examine the effect of corporate risk taking, intensity of fixed asset and firm size on aggressive tax avoidance. This study uses secondary data from is manufacturing company during 2016-2018. Techniques and sampling used are using by purposive sampling. The data analysis technique used is multiple regression with the help of Statistical Package For Social Science (SPSS). The results of this study indicate that first, corporate risk taking has a significant positive effect on aggressive tax avoidance where the significance value is 0,002 &lt; 0.05. Second, intensity of fixed asset has a significant negative effect on aggressive tax avoidance where the significant value is 0.000 &lt; 0.05. Third, firm size has a significant negative effect on agggressive tax avoidance where the significant value is 0.019 &lt;0.05. The conclusion of the study shows: 1) The corporate risk taking has a significant positive effect on aggressive tax avoidance, 2) Intensity of fixed asset has a significant negative effect on aggressive tax avoidance, 3) Firm size has a significant negative effect on aggressive tax avoidance.</em></p>

Firm Risk-Taking and CEO Visibility

2016 ◽  
Vol 06 (03) ◽  
pp. 1650010
Author(s):  
Yixin Liu ◽  
Yilei Zhang ◽  
Pornsit Jiraporn
Keyword(s):  
Standard Deviation ◽  
Risk Taking ◽  
Credit Ratings ◽  
Media Exposure ◽  
Total Risk ◽  
Firm Risk ◽  
Negative Effect ◽  
Corporate Risk ◽  
The Relationship ◽  
Positive Effect

This paper investigates the relationship between CEO visibility and corporate risk-taking. The empirical results show that more visible CEOs tend to take more risk. A one-standard-deviation shock in the CEOs media exposure results in a 6.53% rise in total risk. We further investigate the channels of risk-taking activities and find that more visible CEOs seek more R&D investments. The positive effect of CEO visibility on firm risk policies is clearly of concern to bondholders. Consistent with this view, we report that CEO visibility has a significant negative effect on firm credit ratings. Our results highlight the importance of CEO visibility on a crucial corporate outcome — the extent of corporate risk-taking.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PELUANG PENCARI KERJA DALAM MENGAKSES INTERNET DI SUMATERA BARAT

2020 ◽  
Vol 2 (4) ◽  
Author(s):  
Hilda Wiranti ◽  
Alpon Satrianto
Keyword(s):  
Logistic Regression ◽  
The Internet ◽  
Analysis Tool ◽  
Significant Positive Effect ◽  
Job Seekers ◽  
West Sumatra ◽  
Negative Effect ◽  
Economic Survey ◽  
The Government ◽  
Positive Effect

Abstract: This study aims to determine (1) the effect of the level of education on the opportunitiesfor job seekers to access the internet in West Sumatra. (2) the influence of gender on job seekers'opportunities to access the internet in West Sumatra. (3) the influence of age on the opportunitiesfor job seekers to access the internet in West Sumatra. (4) the influence of the area of residence onthe opportunities for job seekers to access the internet in West Sumatra. (5) the effect of income onjob search opportunities in accessing the internet in West Sumatra. This type of research isdescriptive - associative. The types and sources of data from the Socio-Economic Survey aresecondary. In this study using data that already exists in a data collection (National Socio-Economic Survey (SUSENAS) in 2018. The analysis tool used is logistic regression analysis, andthe total number of job seekers is 1,641 people. From the results of this study, it is explained that(1) education has a significant positive effect on the opportunities for job seekers to access theinternet in West Sumatra, (2) gender has no significant negative effect on the opportunities for jobseekers to access the internet in West Sumatra. (3) age has no significant positive effect on theopportunities for job seekers to access the internet in West Sumatra (4) the area of residence has apositive and significant effect on the opportunities for job seekers to access the internet in WestSumatra. (5) income has a significant positive effect on the opportunities for job seekers to accessthe internet in West Sumatra. As for the results of the research, so that the government of WestSumatra Province can provide socialization on the use of the internet in looking for work andbecome a consideration for the government in formulating a policy related to job availability forjob seekers in accessing the internet.Keywords: Job seekers, Internet, Logistic Regression.

scholarly journals Contribution of Products Domestic Bruto (GDP) Based on the Business Field on Poverty on Indonesia

2018 ◽  
Author(s):  
M.Si Dr. Andi Sessu
Keyword(s):  
Human Resources ◽  
Poverty Rate ◽  
Multiple Correlation Coefficient ◽  
Multiple Correlation ◽  
Poverty Level ◽  
Processing Industry ◽  
The World ◽  
Negative Effect ◽  
The Government ◽  
Positive Effect

The economic development in Indonesia from period to period until now is increasing because Indonesia is very rich with natural and human resources, only quality human resources need to improve their quality in order to be able to develop better economy in the future, however unemployment and poverty rate of Indonesia is still high compared to some other countries in the world, therefore it is necessary jointly between individual society, private and the government has maximum efforts to reduce unemployment and poverty in Indonesia, by increasing the growth of gross domestic product (GDP) contribution by business field can reduce poverty level in Indonesia. The result of multiple regression analysis shows that the contribution of GDP according to business field can decrease poverty level in Indonesia. This condition indicates that agriculture, forestry, fishery sector has a negative effect on poverty rate in Indonesia which means any decrease in agriculture, forestry, fishery by one unit affect the decrease of poverty level of 0.203 at constant -7,70, while the other three factors mining and quarrying, processing industry factor and trade factor have a positive effect on poverty level which means that every increase of one unit leads to a significant increase in poverty not yet able to reduce poverty level but has significant influence on all variables to poverty level in Indonesia. The results of multiple correlation coefficient analysis indicate that from each sector, agriculture, forestry, mining fishery, excavation, processing industry and trade are very strong together that is equal to 97,70%, besides coefficient value of determination equal to 0,96% whereas the remaining 4% of the poverty rate is influenced by other factors

scholarly journals Contribution of Products Domestic Bruto (GDP) Based on the Business Field on Poverty on Indonesia

2018 ◽  
Vol 4 (1) ◽  
pp. 73
Author(s):  
Andi Sessu
Keyword(s):  
Human Resources ◽  
Poverty Rate ◽  
Multiple Correlation Coefficient ◽  
Multiple Correlation ◽  
Poverty Level ◽  
Processing Industry ◽  
The World ◽  
Negative Effect ◽  
The Government ◽  
Positive Effect

The economic development in Indonesia from period to period until now is increasing because Indonesia is very rich with natural and human resources, only quality human resources need to improve their quality in order to be able to develop better economy in the future, however unemployment and poverty rate of Indonesia is still high compared to some other countries in the world, therefore it is necessary jointly between individual society, private and the government has maximum efforts to reduce unemployment and poverty in Indonesia, by increasing the growth of gross domestic product (GDP) contribution by business field can reduce poverty level in Indonesia. The result of multiple regression analysis shows that the contribution of GDP according to business field can decrease poverty level in Indonesia. This condition indicates that agriculture, forestry, fishery sector has a negative effect on poverty rate in Indonesia which means any decrease in agriculture, forestry, fishery by one unit affect the decrease of poverty level of 0.203 at constant -7,70, while the other three factors mining and quarrying, processing industry factor and trade factor have a positive effect on poverty level which means that every increase of one unit leads to a significant increase in poverty not yet able to reduce poverty level but has significant influence on all variables to poverty level in Indonesia. The results of multiple correlation coefficient analysis indicate that from each sector, agriculture, forestry, mining fishery, excavation, processing industry and trade are very strong together that is equal to 97,70%, besides coefficient value of determination equal to 0,96% whereas the remaining 4% of the poverty rate is influenced by other factors.

scholarly journals Domestic Debt and Economic Growth in Tanzania

2018 ◽  
Vol 1 (1) ◽  
pp. p207
Author(s):  
Josephat Lotto ◽  
Catherine T. Mmari
Keyword(s):  
Economic Growth ◽  
Growth Rate ◽  
Gdp Growth ◽  
Gdp Growth Rate ◽  
Domestic Debt ◽  
Negative Effect ◽  
The Government ◽  
The Impact ◽  
The Relationship ◽  
Positive Effect

The main objective of this paper was to examine the impact of domestic debt on economic growth in Tanzania for the period 1990 to 2015 using Ordinary Least Square (OLS) regression method to estimate the effects. The study finds that there is an inverse but insignificant relationship between domestic debt and the economic growth of Tanzania as measured by GDP annual growth. The inverse relationship between domestic debt and GDP may be caused by different factors such as; increased trend in domestic borrowing, government lenders’ profile dominated by commercial banks and non-bank financial institutions which promotes the “crowding out” effect; the nature of the instruments used by the government ; the improper use of the domestic borrowed funds which may include funding budgetary deficits, paying up principal and matured obligations on debt, developing financial markets as well as fund other government operations. Other control variables relate with the GDP as predicted. For example, Inflation (INF) has a negative effect on the GDP growth rate, but the relationship is not statistically significant, while gross capital formation (GCF) has a positive statistically significant effect on GDP growth rate. Furthermore, foreign direct investment (FDI) showed a positive effect on the GDP growth rate and export (X) has a positive effect on GDP growth rate, and the relationship is statistically significant explaining that if a country applied an export-led growth economic strategy it enjoys the gains of participating in the world market. This means that an increase in export stimulates demand for goods which leads to increase in output, and as a country’s output increases, the economic performance also takes a similar trend. Finally, government expenditure (GE) had a negative effect on the GDP growth rate which may be explained by the increased government expenditures which are funded by either tax or borrowing. Therefore, what is required for countries like Tanzania is to have better debt management strategies as well as prudential financial management while maintaining to remain within the internationally acceptable debt level of 45% of GDP and maintain a GDP growth rate of not less than 5%. It is important for the country to realize from where to borrow from, the tenure, the risks involved and limitations to borrowing and thus set the right balance of combination of both kinds of debt. Another requirement is to properly utilize the borrowed funds. The central government’s objective should be to use the funds in more development-oriented projects that bring positive returns to the economic development.  The government should not only create a right environment and policies for investment to attract investment from domestic and foreign sources but also be cautious about the kind of investments that the foreign investors make.

scholarly journals THE FACTORS INFLUENCING ECONOMIC GROWTH IN INDONESIA

2020 ◽  
Vol 8 (1) ◽  
Author(s):  
Dian Citra Amelia
Keyword(s):  
Economic Growth ◽  
Foreign Direct Investment ◽  
International Trade ◽  
Direct Investment ◽  
Government Expenditure ◽  
Negative Influence ◽  
Positive Effects ◽  
Negative Effect ◽  
The Government ◽  
Positive Effect

This research is based on the fact that the state of economic growth in Indonesia tends to fluctuate, even more often decrease. This is because the government policy is not appropriate to improve the economic growth of Indonesia. This study aims to determine and analyze the factors of foreign direct investment, inflation, international trade, and government expenditure that affect economic growth in Indonesia. The problem in this research is due to the limited fund in economic development both structure and infrastructure so that economic growth tends to decrease. Therefore, appropriate strategies must be taken to overcome the limitations in promoting economic growth. From this problem, this research aims to see how big influence of foreign direct investment (FDI), inflation (INF), international trade (NX) and government expenditure (GE) variable to economic growth. The data used in this study is secondary data (periodical data) in the period of observation 1996-2014 obtained from the World Bank and Statistics of Indonesia. To identify the influence of the variables used in this study used the VAR (Vector Autoregression) method. The results of this study show that equation regression shows that FDI (-1) has a negative influence on economic growth and FDI (-2) has a positive effect on economic growth, INF (-1) and INF (-2) have positive effects on economic growth , Variable NX (-1) has a positive effect on economic growth but NX (-2) has a negative effect on economic growth, and GE variable (-1) has a positive effect on economic growth while GE (-2) has a negative effect on growth Economy.

scholarly journals FENOMENA KESEMPATAN KERJA DI KABUPATEN BOYOLALI DITINJAU DARI SEKTOR INDUSTRI KECIL

2007 ◽  
Vol 1 (2) ◽  
pp. 160
Author(s):  
Maulidiyah Maulidiyah ◽  
Nuning Nuning
Keyword(s):  
Research Focus ◽  
Industrial Sectors ◽  
Key Sectors ◽  
Negative Effect ◽  
Small Industry ◽  
The Government ◽  
Small Industries ◽  
Industry Sectors ◽  
Positive Effect

This research focus on the role of small industries as the key sectors for the improvement of village economy, in the purpose of realizing the economic development success in Indonesia. The areas becoming the object of this research is Boyolali regency.The purpose of this research is to find out the description in a general way about the small industrial sectors in Boyolali Regency and the factors which have influences in the small industrial sectors' output as well as the small industries' ability in giving contribution of thought as the things that can be considered to help another research that has something to do with this issue.In this research there is endogen variable that is the small industries' output in Boyolali regency and the eksogen variables that is investment, men power and PDRB.The result of this research shows that investment and PDRB have a positive effect but labor has a negative effect to the small industrial sectors ' output and also it is found out that the small industry sectors are industries whose capital is incentive so that the effect that it has is in the creating of the small labors. Having that situation, the government has to impose a policy on the use of certain technology in the production process of the small industry sectors to fulfil the creation of new labors.

scholarly journals PENGARUH PENGELUARAN PEMERINTAH TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI BENGKULU

2015 ◽  
Vol 3 (2) ◽  
Author(s):  
Merri Anitasari ◽  
Ahmad Soleh
Keyword(s):  
Economic Growth ◽  
Government Spending ◽  
Secondary Data ◽  
Positive Outcome ◽  
Significant Positive Effect ◽  
Regional Autonomy ◽  
Negative Effect ◽  
The Government ◽  
The Impact ◽  
Positive Effect

Merri Anitasari, Ahmad Soleh; Pengaruh Pengeluaran Pemerintah Terhadap Pertumbuhan Ekonomi Di Provinsi Bengkulu. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh dari pengeluaran pemerintah terhadap pertumbuhan ekonomi di provinsi Bengkulu dengan menggunakan data sekunder periode pengamatan tahun 2001-2012 yang diperoleh dari Badan Pusat Statistik. Hasil analisis dengan menggunakan SPSS 16 menunjukkan bahwa pengeluaran pemerintah berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi di provinsi Bengkulu. Jika pemerintah menaikkan pengeluaran pemerintah sebesar 1 miliar rupiah, maka akan dapat meningkatkan pertumbuhan ekonomi sebesar 1,17 % per tahun. Sedangkan pengaruh pengeluaran pemerintah terhadap pertumbuhan ekonomi di daerah kabupaten/kota menunjukkan bahwa dari jumlah 10 kabupaten/kota di Provinsi Bengkulu, kabupaten Rejang Lebong dan kota Bengkulu yang memiliki hasil bahwa pengeluaran pemerintah berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi di daerahnya. Kabupaten Bengkulu Utara memiliki pengaruh yang negatif sedangkan 7 kabupaten lainnya memiliki hasil yang positif namun tidak signifikan. Sebagian besar kabupaten di Provinsi Bengkulu dikategorikan sebagai daerah yang baru membangun yang merupakan hasil pemekaran pasca pemberlakuan otonomi daerah. Sehingga dalam jangka pendek pengeluaran pemerintah dianggap belum mampu menstimulus kegiatan sektor-sektor perekonomian serta memacu pertumbuhan ekonomi di daerah tersebut.Merri Anitasari, Ahmad Soleh; Impact of Government Spending on Economic Growth In Bengkulu Province. The purpose of this study was to analyze the impact of government spending on economic growth in the province of Bengkulu using secondary data observation period 2001 - 2012 year were obtained from the Central Bureau of Statistics. Results of analysis using SPSS 16 shows that government spending and significant positive effect on economic growth in the province ofBengkulu. If the government raised government spending by 1 billion dollars, it will be able to boost economic growth by 1.17% per year. While the effect of government spending on economic growth in the district/city showed that of a total of 10 districts cities in Bengkulu province, Rejang Lebong district and Bengkulu City which has the result that government spending and significant positive effect on economic growth in the region. North Bengkulu has a negative effect, while seven other districts have a positive outcome, but not significantly. Most districts in the province of Bengkulu categorized as new building is the result of the division after the implementation of regional autonomy. So in the short-term government spending is considered not able to stimulate activity sectors of the economy and spur economic growth in the area.Key Word: Government Spending, Economic Growth, Bengkulu Province

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