Faktor-Faktor yang Mempengaruhi Rasio Beban Pajak Perusahaan: Studi Empiris Sektor Manufaktur di Indonesia

2020 ◽  
Vol 5 (4) ◽  
pp. 273-283
Author(s):  
Tria Sandi Kurniawan
Keyword(s):  
Manufacturing Sector ◽  
Negative Relationship ◽  
Tax Avoidance ◽  
Oil Refining ◽  
Significant Determinant ◽  
Corporate Tax ◽  
Firm Level ◽  
Level Data ◽  
Tax Audit ◽  
Industry Survey

This paper examines corporate tax ratio of manufacturing sector in Indonesia. In this study, we use firm level data from Industry Survey of Central Bureau of Statistics. The result shows that in small and medium company percentage of foreign ownership is a significant determinant of tax ratio, whereas in big companies capital is a significant determinant of tax ratio. This study also find that there is negative relationship between profitability and tax ratio. This indicates that there is tax avoidance risk in manufacturing sector in Indonesia. Further examination shows that industry of coal and oil refining product and also repair and installation of machinery and equipment has the biggest risk of tax avoidance. Therefore we recommend subsectoral tax audit for to prove the findings of this study.   Penelitian ini menganalisis tax ratio perusahaan pada sektor manufaktur di Indonesia. Dalam penelitian ini digunakan data mikro perusaahaan manufaktur yang bersumber dari Survei Industri Badan Pusat Statistik. Hasil analisis menunjukkan bahwa terdapat hubungan positif antara kepemilikan asing dan tax ratio pada perusahaan menengah dan kecil, hal ini berbeda dengan pada perusahaan besar dimana kapital merupakan faktor yang mempengaruhi tax ratio. Hasil analisis juga menunjukkan bahwa terdapat hubungan negatif antara profitabilitas dan tax ratio. Hal ini mengindikasikan bahwa terdapat resiko penghindaran pajak pada sektor manufaktur di Indonesia. Penelitian lebih lanjut mengungkapkan bahwa industri produk dari batu bara dan pengilangan minyak bumi serta usaha reparasi dan pemasangan mesin dan peralatan merupakan industri dengan resiko penghindaran pajak yang terbesar. Oleh karena itulah kami menyarankan agar dilakukan pemeriksaan pajak subsektoral untuk membuktikan temuan pada penelitian ini.

Implicit Taxes Amid Race to the Bottom in a Global Tax Game

2020 ◽  
Vol 27 (2) ◽  
pp. 42
Author(s):  
Igor Semenenko ◽  
Junwook Yoo ◽  
Parporn Akathaporn
Keyword(s):  
Capital Mobility ◽  
Tax Rates ◽  
Corporate Tax ◽  
Firm Level ◽  
Race To The Bottom ◽  
Tax Subsidy ◽  
Tax Subsidies ◽  
Level Data ◽  
Tax Returns ◽  
Tax Hypothesis

Growing tax competition among national governments in the presence of capital mobility distorts equilibrium in the international corporate tax market. This paper is related to the literature that examines impact of international tax policies on corporate accounting statements. Employing international firm-level data, this study revisits the race-to-the-bottom hypothesis and documents that tax exemptions lowering effective tax rates relative to statutory rates increase pre-tax returns. This finding directly contradicts the implicit tax hypothesis documented by Wilkie (1992), who provided empirical evidence on inverse relationship between pre-tax return and tax subsidy. We also find evidences that relative importance of permanent versus timing component depends on the geography and that decline in corporate tax rates reduces impact of tax subsidies on profitability. Our findings suggest that tax subsidies play a different role than in 1968-1985, which was examined by Wilkie (1992). These results are consistent with the race-to-the-bottom hypothesis and income shifting explanation

scholarly journals Health Insurance Coverage and Firm Performance: Evidence Using Firm Level Data from Vietnam

2018 ◽  
Vol 18 (4) ◽  
Author(s):  
Hiroyuki Yamada ◽  
Tien Manh Vu
Keyword(s):  
Health Insurance ◽  
Firm Performance ◽  
Large Scale ◽  
Manufacturing Sector ◽  
Insurance Coverage ◽  
Health Insurance Coverage ◽  
Positive Health ◽  
Firm Level ◽  
Positive Effects ◽  
Level Data

Abstract In literature, there is limited direct evidence regarding the effect of health insurance coverage on firm performance and worker productivity. We study the impacts of health insurance on medium- and large-scale domestic private firms’ performance and productivity in Vietnam, using a large firm level census dataset. We find statistically, but suggestive, positive health insurance effects on both aggregate profit and profit per worker for both complying and non-complying firms when using the full sample. We further restrict the sample to specific industries. The positive health insurance effects could exist for both complying and non-complying firms in the heavy manufacturing and construction sector, while such positive effects could be only significant for complying firms in the wholesale/retail sectors. We could not find any evidence of positive health insurance effects in the light manufacturing sector. These results imply that the impacts of health insurance could be industry specific.

Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance

2021 ◽  
Author(s):  
Eva Eberhartinger ◽  
Reyhaneh Safaei ◽  
Caren Sureth-Sloane ◽  
Yuchen Wu
Keyword(s):  
Tax Avoidance ◽  
Corporate Tax ◽  
Tax Audit

scholarly journals The Rise of Robots in China

2019 ◽  
Vol 33 (2) ◽  
pp. 71-88 ◽  
Author(s):  
Hong Cheng ◽  
Ruixue Jia ◽  
Dandan Li ◽  
Hongbin Li
Keyword(s):  
Manufacturing Sector ◽  
Average Rate ◽  
Supply And Demand ◽  
Global Market ◽  
Industrial Robots ◽  
Firm Level ◽  
Employee Survey ◽  
Level Data ◽  
Firm Level Data ◽  
Aggregate Industry

China is the world’s largest user of industrial robots. In 2016, sales of industrial robots in China reached 87,000 units, accounting for around 30 percent of the global market. To put this number in perspective, robot sales in all of Europe and the Americas in 2016 reached 97,300 units (according to data from the International Federation of Robotics). Between 2005 and 2016, the operational stock of industrial robots in China increased at an annual average rate of 38 percent. In this paper, we describe the adoption of robots by China’s manufacturers using both aggregate industry-level and firm-level data, and we provide possible explanations from both the supply and demand sides for why robot use has risen so quickly in China. A key contribution of this paper is that we have collected some of the world’s first data on firms’ robot adoption behaviors with our China Employer-Employee Survey (CEES), which contains the first firm-level data that is representative of the entire Chinese manufacturing sector.

scholarly journals Effects of IFRS adoption on tax avoidance

2017 ◽  
Vol 28 (75) ◽  
pp. 407-424 ◽  
Author(s):  
Renata Nogueira Braga
Keyword(s):  
Financial Reporting ◽  
Tax Avoidance ◽  
Publicly Traded ◽  
Corporate Tax ◽  
Firm Level ◽  
Tax Rate ◽  
Publicly Traded Companies ◽  
Accruals Management ◽  
Financial Reporting Standards ◽  
Ifrs Adoption

ABSTRACT This study investigates the association between mandatory International Financial Reporting Standards (IFRS) adoption and corporate tax avoidance. In this study, tax avoidance is defined as a reduction in the effective corporate income tax rate through tax planning activities, whether these are legal, questionable, or even illegal. Three measures of tax avoidance are used and factors at the country and firm level (that have already been associated with tax avoidance in prior research) are controlled. Using samples that range from 9,389 to 15,423 publicly-traded companies from 35 countries, covering 1999 to 2014, it is found that IFRS adoption is associated with higher levels of corporate tax avoidance, even when the level of book-tax conformity required in the countries and the volume of accruals are controlled, both of which are considered potential determinants of this relationship. Furthermore, the results suggest that after IFRS adoption, firms in higher book-tax conformity environments engage more in tax avoidance than firms in lower book-tax conformity environments. It is also identified that engagement in tax avoidance after IFRS adoption derives not only from accruals management, but also from practices that do not involve accruals. The main conclusion is that companies engage more in tax avoidance after mandatory IFRS adoption.

scholarly journals Import Liberalization of Intermediates and Environment: Empirical Evidence from Chinese Manufacturing

2019 ◽  
Vol 11 (9) ◽  
pp. 2579 ◽  
Author(s):  
Ling-Yun He ◽  
Liang Wang
Keyword(s):  
Manufacturing Sector ◽  
Firm Level ◽  
Intermediate Inputs ◽  
Interaction Terms ◽  
Level Data ◽  
Plant Level ◽  
Pollution Emissions ◽  
The Impact ◽  
Scale Composition ◽  
Level Lowering

This paper investigates how the import liberalization of intermediates affects firm-level pollution emissions. We divide the impact of freer import of intermediates on pollution emissions into induced scale, composition and technique effects and then develop interaction terms to examine these effects. Relying on a panel of plant-level data from China manufacturing sector for the period 2001 to 2007, we find freer import of intermediate inputs is conducive to pollution reductions at the plant level, lowering pollution via induced technique and composition effects and, in turn, increasing emission through induced scale effect. In summary, import liberalization of intermediate inputs can contribute to the better environmental performance of China manufacturing sector.

scholarly journals Kesenjangan Upah Antargender di Indonesia: Bukti Empiris di Sektor Manufaktur

2018 ◽  
pp. 1-21
Author(s):  
Martesa Husna Laili ◽  
Arie Damayanti
Keyword(s):  
Manufacturing Sector ◽  
Least Square ◽  
Seemingly Unrelated Regression ◽  
Wage Discrimination ◽  
Firm Level ◽  
Least Square Estimator ◽  
Exporting Firms ◽  
Unrelated Regression ◽  
Level Data ◽  
And Gender

Theoretically, in the labor market without discrimination, wages should be paid according to productivity. Unlike other studies that use worker level data, this study will identify gender wage discrimination using firm-level data. Using Industrial Survey Data in 1996 and 2006, the gender wage ratio and gender productivity ratio were estimated simultaneously using the nonlinear seemingly unrelated regression (NLSUR) with least square estimator. We find that there is wage discrimination against women in the manufacturing sector. After disaggregating the firms by trade orientation, we show that wage discrimination against women occurs in non-exporting firms. While in exporting firms there is no wage discrimination. ========================= Secara teori, di pasar kerja yang tidak ada diskriminasi, seharusnya upah dibayar sesuai dengan produktivitas. Berbeda dengan penelitian lain yang menggunakan data level pekerja, penelitian ini akan mengidentifikasi diskriminasi upah antargender dengan menggunakan data di level perusahaan. Dengan menggunakan data Industri Besar dan Sedang tahun 1996 dan 2006, rasio upah gender dan rasio produktivitas gender diestimasi secara simultan menggunakan metode non-linear seemingly unrelated regression (NLSUR) dengan estimator least square. Penelitian ini menemukan bukti ada diskriminasi upah terhadap perempuan di sektor manufaktur. Setelah mendisagregasi perusahaan berdasarkan status ekspor, diskriminasi upah terhadap perempuan ditemukan di perusahaan non-eksportir, sedangkan di perusahaan eksportir tidak ditemukan diskriminasi upah.

MULTINATIONAL TAX AVOIDANCE AND ANTI-AVOIDANCE ENFORCEMENT: FIRM-LEVEL EVIDENCE FROM DEVELOPING ASEAN COUNTRIES

2020 ◽  
pp. 1-17
Author(s):  
ATHIPHAT MUTHITACHAROEN ◽  
KRISLERT SAMPHANTHARAK
Keyword(s):  
Multinational Enterprises ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Manufacturing Firms ◽  
Profit Shifting ◽  
Firm Level ◽  
Level Data ◽  
Firm Level Data ◽  
Avoidance Measures ◽  
Asean Countries

We use firm-level data from ASEAN5 to examine the significance of tax-motivated profit shifting by multinational enterprises and to analyze how anti-avoidance measures mitigate the profit shifting. We show that (1) tax-motivated profit shifting is statistically and economically significant, especially for manufacturing firms, (2) auditing and transfer-pricing scrutiny is more effective in reducing profit shifting than documentation requirement alone and (3) tax-motivated profit shifting is prominent for large firms, while anti-tax avoidance measures result in the absence of profit shifting detected from small manufacturing firms. The findings have important implications for developing countries with weak governance but dependent on MNEs.

Reduction in Carbon Emissions Intensity and Impact on Export Competitiveness: Evidence from Indian Manufacturing Firms

2017 ◽  
Vol 08 (02) ◽  
pp. 1750012 ◽  
Author(s):  
Bishwanath Goldar ◽  
Yashobanta Parida ◽  
Deepika Sehdev
Keyword(s):  
Manufacturing Sector ◽  
Manufacturing Firms ◽  
Firm Level ◽  
Manufacturing Plants ◽  
Level Data ◽  
Export Competitiveness ◽  
Firm Level Data ◽  
Major Loss ◽  
Emissions Intensity ◽  
Capital Intensive

India’s organized manufacturing sector experienced a 11% fall in its carbon di oxide (CO2) emissions intensity during 2009–2012, while a majority of the manufacturing plants achieved over a 30% fall during the corresponding period. How did such a reduction in CO2 emissions intensity affect the export competitiveness of Indian manufacturing firms? Using firm-level data for 2009–2013, this paper attempts to empirically answer that question. It is found that large firms and capital intensive firms have achieved a relatively faster decline in CO2 emissions intensity and that containment of CO2 emissions in manufacturing firms did not cause any major loss in their export competitiveness. Rather, it is found to be positively associated with increases in exports.

Do higher financial returns lead to better environmental performance in North America’s forest products sector?

2008 ◽  
Vol 38 (9) ◽  
pp. 2515-2525 ◽  
Author(s):  
Jesse Yamaguchi ◽  
G. Cornelis van Kooten
Keyword(s):  
Environmental Protection Agency ◽  
Environmental Performance ◽  
Negative Relationship ◽  
Forest Products ◽  
Financial Economic ◽  
Kuznets Curve ◽  
Firm Level ◽  
Level Data ◽  
The Us ◽  
Using Data

This study examines the relation between corporate environmental performance and corporate financial (economic) performance in North America’s forest products industry to determine whether there is a firm-level environmental Kuznets curve (EKC). An unbalanced panel of firm-level observations is constructed using data from PricewaterhouseCoopers, the US Environmental Protection Agency, and Environment Canada. The analysis focuses on methanol and formaldehyde emissions because these are the only pollutants for which consistent firm-level data are available in forestry. We find strong evidence of a firm-level EKC. The evidence is considerably weaker if endogeneity related to the effect of past pollution on current pollution or endogeneity resulting from a possible circular relationship between rate of return and pollution is taken into account, although the available time horizon is too short to conclude that endogeneity is a problem. Even so, there remains evidence of a negative relationship between financial performance and environmental performance for formaldehyde.

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