scholarly journals THE INFLUENCE OF IMPLICIT TAX IN MAKING PROFITABLE FOREIGN DIRECT INVESTMENT DECISIONS: EVIDENCE OF INDONESIAN LISTED COMPANIES IN ALL SECTORS

2017 ◽  
Vol 19 (2) ◽  
pp. 192
Author(s):  
Angelina Tiffany Iskandar ◽  
Melinda Haryanto
Keyword(s):  
Foreign Direct Investment ◽  
Multiple Regression ◽  
Direct Investment ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Listed Companies ◽  
Positive Influence ◽  
Tax Planning ◽  
Significant Positive Influence

Tujuan dari penelitian ini adalah menguji apakah implicit tax memiliki pengaruh terhadap explicit tax dalam konteks Foreign Direct Investment untuk perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia periode 2010-2013. Sampel penelitian ini sebanyak 34 perusahaan, setelah dikurangi outlier sebanyak 6 data, sampel penelitian menjadi 130 data. Penelitian ini menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa implicit tax memiliki pengaruh positif yang tidak signifikan terhadap explicit tax. Hal ini disebabkan karena peranan dari perencanaan pajak dan friksi pasar di Indonesia yang memperlemah pengaruh tersebut.The aim of this study was to test whether the implicit tax has an influence on tax explicitly in the context of Foreign Direct Investment for the companies listed on the Indonesia Stock Exchange 2010-2013. The study sample as many as 34 companies, net of outlier as much as 6 data, the sample to 130 data. This study uses multiple regression. The results showed that the implicit tax that does not have a significant positive influence on the explicit tax. This is because the role of tax planning and friction market in Indonesia, which weakens the influence.

Peran kepemilikan institusional, perencanaan pajak dan dewan komisaris asing terhadap nilai perusahaan

2019 ◽  
Vol 8 (2) ◽  
Author(s):  
Anita Ade Rahma ◽  
Lisa Nabawi ◽  
Ronni Andri Wijaya
Keyword(s):  
Significant Influence ◽  
Firm Value ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Total Sample ◽  
Tax Planning ◽  
Purposive Sampling ◽  
Institutional Leadership ◽  
Company Value

The purpose of this study is to analyze the role of institutional leadership, tax planning and foreign board of commissioners on firm value. The population in this study were 615 companies listed on the Indonesia Stock Exchange in 2015-2017. The sample was chosen using purposive sampling to get a total sample of 325 companies with a total of 975 observations of company data. The results of this study indicate that institutional leadership and tax planning have no role in increasing company value. While the foreign board of commissioners showed a significant influence on the value of the company. This proves that there is a need for diversity in the structure of the board that can trigger an increase in the value of the company. In addition, the presence of a foreign board is needed for the progress of the companyKeywords: Investment decisions; funding decisions; dividend policy; company value

scholarly journals Impact of Economic Growth Per Capita and Foreign Direct Investment on Income Inequality in Indonesia

2018 ◽  
Vol 73 ◽  
pp. 10013
Author(s):  
Suryahani Irma ◽  
Susilowati Indah ◽  
S. B. M. Nugroho
Keyword(s):  
Economic Growth ◽  
Foreign Direct Investment ◽  
Income Inequality ◽  
Linear Regression ◽  
Direct Investment ◽  
Positive Influence ◽  
The Philippines ◽  
Per Capita ◽  
Better Than

Income inequality is an important issue in Indonesia. Currently the income inequality in Indonesia is worse than in Thailand, Vietnam, Cambodia and Laos, although it is better than the Philippines and China. This study aimed to analyze the influence of economic growth per capita and foreign direct investment on income inequality in Indonesia.The study period was from 2007 to 2016. This study used a multiple linear regression. The results showed that economic growth per capita and foreign direct investmenthad positive influence onincome inequality. Therefore, the role of economic growth per capita and foreign direct investment will remain high in the future.

scholarly journals The intensity of stock selection: A case of young Papuan investors

2019 ◽  
Vol 3 (1) ◽  
pp. 171-178
Author(s):  
Yohanes C. Seralurin ◽  
Yendra
Keyword(s):  
Quantitative Research ◽  
Information Quality ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Positive Influence ◽  
Individual Investors ◽  
Quality Systems ◽  
Stock Selection ◽  
Stock Investment ◽  
Significant Positive Influence

The aim of the current study was to examine and to obtain empirical evidence of the behavior of individual investors in the stock investment decisions. It was quantitative research which applied sampling purposive technique for gaining data. The population of this study was individual investors in Jayapura who were actively investing in the Indonesia Stock Exchange. The results have shown that (1) Information quality systems have got significant positive influence towards the intensity of stock selection; (2) Return influences the intensity of stock selection; and (3) Education has no influence towards the intensity of stock selection.

scholarly journals Internal Audit Effectiveness and Audit Committee Characteristics: Empirical Evidence from Pakistan

2021 ◽  
Vol 3 (1) ◽  
pp. 1-13
Author(s):  
Amad Rashid ◽  
Basariah Salim ◽  
Halimah Nasibah Ahmad
Keyword(s):  
Audit Committee ◽  
Response Rate ◽  
Stock Exchange ◽  
Internal Audit ◽  
Listed Companies ◽  
Positive Influence ◽  
Internal Audit Function ◽  
Corporate Governance Mechanisms ◽  
Audit Effectiveness

Internal audit function (IAF) is a critical component of corporate governance mechanisms, and researchers have argued that internal audit effectiveness (IAE) is of utmost importance to serve the purpose. The study attempts to contribute to a better understanding on the role of audit committee (AC) characteristics (i.e. AC size, AC meeting frequency, AC expertise and AC independence) as a driver of IAE in public limited companies listed in Pakistan stock exchange (PSX). Two sets of questionnaires were distributed in 400 listed companies, whereas 162 completed sets in all respects with a response rate of 41% were received back. The collected data was analyzed using PLS-SEM. The results of the study indicated a positive influence of AC size and AC meeting frequency on the IAE of the listed companies. At the same time, the responses failed to establish any significant relationship between AC independence and AC expertise on the IAE.

Sign in / Sign up

Export Citation Format

Share Document