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 Good Corporate Governance and Profit Management on Tax Aggressive (Empirical Study on Manufacturing Companies Listed on the IDX Periode 2014-2017)

2019 ◽  
Vol 2 (2) ◽  
pp. p95
Author(s):  
Siti Sarpingah ◽  
Hasian Purba
Keyword(s):  
Empirical Evidence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Significant Negative Effect ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
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 influence 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 causal associative research. The population in this study are all Manufacturing companies 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 significant negative effect on Tax Aggressiveness; 2) The board of commissioners does not have significantly effect on Tax Aggressiveness; 3) Independent commissioners have a significant negative effect on Tax Aggressiveness; 4) Earnings management does not significantly effect on Tax Aggressiveness.

scholarly journals Corporate Governance And Tax Aggressiveness: Agency Theory Relationship

2021 ◽  
Vol 11 (1) ◽  
pp. 138-149
Author(s):  
Bani Alkausar ◽  
Farel Badar Kawakibi ◽  
Mienati Somya Lasmana
Keyword(s):  
Corporate Governance ◽  
Agency Theory ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Tax Aggressiveness

The study aimed to provide evidence of whether corporate governance can lower the tendency of companies to perform tax aggressiveness. The term of Tax Aggressiveness was used to further expand the meaning of the act of minimizing taxes by companies. The cash effective tax rate was used as an indicator of the tax aggressiveness of companies. Meanwhile, corporate governance was measured by the institutional ownership, independent commissioner, audit committee, and audit quality. Samples used were the manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018. Results of the 97 samples observed indicated that independent commissioners proved to be able to suppress the tendency of companies to commit Tax Aggressiveness; meanwhile, the institutional ownership, audit committee, and audit quality was not proven. The existence of the independent commissioners is able to influence the decisions in creating policies that are set by the management, so the management does not perform an opportunistic action that would benefit the management including committing Tax Aggressiveness.

scholarly journals Political Connection, Ownership Structures and Tax Aggressiveness: The Case of Indonesia

2020 ◽  
Vol 5 (01) ◽  
pp. 31
Author(s):  
Agita Zafi Rahmasari ◽  
Agung Nur Probohudono ◽  
Doddy Setiawan
Keyword(s):  
Ownership Structure ◽  
Boards Of Directors ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Foreign Ownership ◽  
Annual Reports ◽  
Political Connection ◽  
Government Ownership ◽  
Tax Aggressiveness ◽  
Ownership Structures

<p><em>The main </em><em>purpose</em><em> of this research is to examine the influences of political connection and ownership structures towards the tax aggressiveness</em><em> in Indonesian companies</em><em>. This research is a quantitative research and the </em><em>samples</em><em> consist of the companies listed in the Indonesia Stock Exchange in 2015-2016. Furthermore, the data used in this research is secondary data obtained from the companies’ financial reports and annual reports. The tax aggressiveness </em><em>is</em><em> measured with Book Tax Differences (BTD) proxy. The result of this research shows that political connection</em><em>,</em><em> </em><em>government ownership, and foreign ownership give negative significant effects towards tax aggressiveness, while institutional ownership give no significant effect towards tax aggressiveness. The limitation of this research is the using of 2-year samples only that consist of companies in various sectors. In addition, the companies that are classified in a particular sector, are given different tax treatment by Directorate General of Taxes.</em><em> </em><em>This research can be beneficial for making taxation regulation in the future. This research is also expected to be the supporting literature for the next research for the scholars in the taxation and accounting field related to the company’ tax aggressiveness. This research extends the previous research by adding some type of ownership structure in analyzing factors that affect tax aggressiveness in Indonesia. The ownership structure consists of government ownership, foreign ownership, and institutional ownership. Furthermore, political connections in this study were analyzed from connections through boards of directors and commissioners.</em><em></em></p>

scholarly journals The Effect of Financial Constraints and Institutional Ownership on Tax Agressiveness

ACCRUALS ◽  
2021 ◽  
Vol 5 (01) ◽  
pp. 38-53
Author(s):  
Nurul Aisyah Rachmawati ◽  
Ana Fitriana
Keyword(s):  
Tax Evasion ◽  
Financial Constraints ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Test Model ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Positive Effect

Tax aggressiveness is an action taken by a company in reducing taxable income through tax planning, either legally done by tax avoidance or illegally by tax evasion. This study examines the effect of financial constraints and institutional ownership on tax aggressiveness.The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sampling method used in this research is purposive sampling, with this method companies that meet as many as 56 companies. The analytical tool used is classic assumption test, multiple linear regression test, model test and hypothesis test. The results of this study indicate that (1) financial constraints have a positive effect on tax aggressiveness, (2) institutional ownership has a positive effect on tax aggressiveness, (3) institutional ownership weakens the relationship between financial constraints and tax aggressiveness.

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 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 PENGARUH CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 12 (2) ◽  
pp. 163-185 ◽  
Author(s):  
Uun Sunarsih ◽  
Puput Handayani
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
The Difference

The purpose of this study is to examine the effect of corporate governance on tax avoidance in manufacturing companies listed on the Stock Exchange in 2012-2015. The method used was purposive sampling and obtained eleven companies. Secondary data is obtained through www.idx.co.id and www.sahamok.com. The results of this study indicate that institutional ownership has no effect, meaning that the small size of institutional ownership has not been able to become an effective monitoring tool in reducing tax avoidance. Managerial ownership has influence. This means that managerial ownership has effectively monitored the company. The independent board of directors is influential. This means that the proportion of independent commissioners has a good performance, which can reduce tax avoidance. The audit committee has no effect. This is possible because it is not able to increase supervision of management due to limited authority. Influential audit quality. This means that the company audited by KAP The Big Four will be more trusted by the tax authorities because it has high work integrity. Executive compensation has no effect. This is possible because of the high compensation received by the executive has not been able to bridge the difference of interests between shareholders and managers.

Dividend Payout Ratio: Persoalan Free Cashflow, Debt To Equity Ratio, Kepemilikan Institutional, Investment Opportunity, Dan Kesejahteraan Karyawan

Liquidity ◽  
2017 ◽  
Vol 6 (1) ◽  
pp. 1-11
Author(s):  
Nurlis Azhar ◽  
Helmi Chaidir
Keyword(s):  
Cash Flow ◽  
Significant Influence ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Free Cash Flow ◽  
Manufacturing Companies ◽  
Flow Ratio ◽  
Prediction Ability ◽  
Employee Welfare ◽  
Equity Ratio

This study was conducted to examine the effect of Free Cash Flow Ratio, Debt Equity Ratio (DER), Institutional Ownership, Employee Welfare and Price Earning Ratio (PER) to Divident Payout Ratio (Parliament) partially on manufacturing companies listed on Indonesia Stock Exchange period 2011-2015. In addition, to test the feasibility of regression model, the influence of Free Cash Flow Ratio, Debt Equity Ratio (DER), Institutional Ownership, Employee Welfare and Price Earning Ratio (PER) to Divident Payout Ratio (DPR) simultaneously at manufacturing company listed on Bursa Indonesia Securities period 2011-2015. The population in this study are 146 manufacturing companies that have been and still listed in Indonesia Stock Exchange period 2011-2013. The sampling technique used was purposive sampling and obtained sample of 42 companies. Data analysis technique used is by using multiple linear regression test. The results showed that Free Cash Flow Ratio, no significant effect on Divident Payout Ratio (DPR). Debt Equity Ratio (DER) has a negative and significant influence on Divident Payout Ratio (DPR), Institutional Ownership has a significant positive effect on Divident Payout Ratio (DPR), Employee Welfare and Price Earning Ratio (PER) has a positive and significant influence on the Divident Payout Ratio ). Simultaneously Free Cash Flow Ratio, Debt Equity Ratio (DER), Institutional Ownership, Employee Welfare and Price Earning Ratio (PER) give effect to Divident Payout Ratio. The prediction ability of the five variables to the Divident Payout Ratio (DPR) is 21.3% as indicated by the adjusted R square of 0.271 while the remaining 79.7% is influenced by other factors not included in the research model.

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