scholarly journals Firm Characteristics, Corporate Governance and Tax Avoidance:Study on Mining Companies in Indonesia

2021 ◽  
Vol 04 (11) ◽  
Author(s):  
Sri Suranta ◽  
Keyword(s):  
Corporate Governance ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Annual Reports ◽  
Firm Characteristics ◽  
Mining Company ◽  
Mining Companies ◽  
Kolmogorov Smirnov ◽  
The Relationship ◽  
Smirnov Test

This research was conducted with the aim of: (1) to determine whether firm characteristics and corporate governance affect tax avoidance in mining companies in Indonesia, and (2) to determine whether corporate governance moderates the relationship between firm characteristics and tax avoidance. The research sample is all mining companieslisted on the IDX forthe period 2015 to 2018, totally 156 observations. From 156 observations, 84 observations can be analyzed. This research data is secondary data in the form of mining company Annual Reports obtained from the official website of the IDX, namely www.idx.co.id and the official websites of the respective companies. Data analysis to test data normality used the Kolmogorov Smirnov test. Hypothesis testing uses moderated regression analysis (MRA) with SPSS. The result of the analysis shows that firm characteristics consisting of leverage and ROE have an effect on tax avoidance, while company size has no effect on tax avoidance. Another result is that CG as measured by the proportion of independent commissioners does not moderate the relationship between firm characteristics and tax avoidance.

scholarly journals The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia

2020 ◽  
Vol 2 (4) ◽  
pp. 66-85
Author(s):  
Feren Frisca Tania ◽  
. Mukhlasin
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Audit Committees ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Negative Effect

This study aims to analyze the effect of the effectiveness of internal control, independent commissioners, the expertise of the board of commissioners, the number of audit committees, and the expertise of the audit committee on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange period 2016-2018. This research is expected to be a material consideration for companies in making decisions related to taxation. The deductive approach used in this study by developing hypotheses based on relevant theories and findings of previous studies. Agency theory is used to see the effect of corporate governance on tax avoidance. The data collection method uses secondary data from the company's financial statements and annual reports according to specific criteria. Data analysis was performed by descriptive statistics and multiple linear regression. The results of the regression analysis prove that effectiveness of internal control and number of audit committees had a positive effect which means higher effectiveness of internal control and number of audit committees cause more tax avoidance, conversely independent commissioners and expertise of the board of commissioners had a negative effect which shows greater independent commissioners and expertise of the board of commissioners cause less tax avoidance. Another result claim that the expertise of the audit committee did not affect on tax avoidance. In contrast to previous studies, this study is more varied by combining several independent variables. JEL Codes: G34, H26.

scholarly journals Pengaruh Good Corporate Governance (GCG), Profitabilitas, dan Leverage Terhadap Nilai Perusahaan

2020 ◽  
Vol 1 (2) ◽  
pp. 113-123
Author(s):  
Indriana Damaianti
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Annual Reports ◽  
Financial Reports ◽  
Mining Companies ◽  
Good Corporate Governance

Abstract: The purpose of purpose of this study is to determine the influence of Good Corporate Governance (GCG), profitability, and leverage on firm value in mining companies. This study used secondary data from financial reports, annual reports, and other related information of mining companies listed on Indonesia Stock Exchage (IDX) in the 2014-2018 period. The research method used is the explanatory method. The population in this study were mining companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period, which were 41 companies with total sample 30 companies that matches the criteria. The sampling technique used is a purposive sampling. Data analysis technique used is multiple linear regression. The result showed that only Good Corporate Governance (GCG) variable measured by board of director has a positive and significant effect on the firm value, meanwhile profitability variable measured by Return On Asset (ROA), leverage variable measured by Debt to Equity Ratio (DER), and Good Corporate Governance (GCG) variable measured by board of commissioner independent not significantly impact on the firm value in mining companies.

scholarly journals CORPORATE GOVERNANCE AND FIRM PERFORMANCE IN DEVELOPING COUNTRIES: EVIDENCE FROM EAST AFRICA

2021 ◽  
Vol 3 (7) ◽  
pp. 127-147
Author(s):  
David Namanya ◽  
Michelle Wye Leng Fong ◽  
Jude Thaddeo Mugarura
Keyword(s):  
Corporate Governance ◽  
Firm Performance ◽  
Gender Diversity ◽  
Secondary Data ◽  
Common Market ◽  
Annual Reports ◽  
Governance Indicators ◽  
Enterprise Risk ◽  
Before And After ◽  
The Relationship

The main purpose of this study was to examine the relationship between corporate governance and firm performance; compare the influence of corporate governance on firm performance before and after the operationalization of the EAC- Common Market in 2010 and make recommendations about corporate governance codes that enhances firm performance. We adopted a positivist paradigm in a quantitative analysis using non-probability sampling to select forty-two EAC-listed companies. Hypothesizes were developed from literature review and secondary data from academic databases and annual reports was extracted and analysed using SPSS version 23 to generate descriptive statistics, correlation, and regression output. Our findings revealed that gender diversity of the board and enterprise risk management had no significant influence on firm performance but the relationship between board independence, the board size, and firm performance was inconclusive. On the changes in corporate governance indicators before and after the operationalization of the EAC Common Market in 2010, we discovered insignificant changes nevertheless, the results from regression model fit revealed that the indicators become relatively more relevant to company financial performance after the operationalization of the EAC Common Market in 2010 than before.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI)

AKUNTABILITAS ◽  
2019 ◽  
Vol 13 (2) ◽  
pp. 127-140
Author(s):  
Anggi Syuhada ◽  
Yusnaini Yusnaini ◽  
Eka Meirawati
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Annual Report ◽  
Descriptive Analysis ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Total Sample ◽  
Mining Companies ◽  
Good Corporate Governance

 This study aimed at testing and finding the influence of good corporate governance and profitability to tax avoidance. This study used secondary data from financial and annual report of mining companies registered in Bursa Efek Indonesia 2013 -2017. Purposive sampling method was used in this study. Total sample were 55 from eleven companies. Analysis methods applied in this study were both descriptive analysis and statistical analysis technique.The result of the test showed that good corporate governance which was represented by the institutional possession, independent commissionaire council, and audit committee was not significantly influenced to the tax avoidance. Meanwhile profitability was found influenced to the tax avoidance negatively

scholarly journals THE ROLE OF FIRM CHARACTERISTICS AND AUDIT COMMITTEE SIZE IN TIMELINESS OF FINANCIAL REPORTIN

2020 ◽  
Vol 7 (1) ◽  
Author(s):  
Merryani Merryani ◽  
Juanda Astarani
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Firm Characteristics ◽  
Relationship Of ◽  
The Relationship

This study examines the relationship of firm characteristics and audit committeesize with Timeliness of Financial Reporting (TIML) among retailer trade companies listed in Indonesian Stock Exchange. This study focuses on three variables of firm characteristics (i.e., firm size, profitability, and leverage) and one variable of corporate governance (i.e., audit committee size). A quantitative method of analysis, secondary data from annual reports for the period of 2012 to 2016, and purposive sampling, was adopted. The results revealed that both profitability and leverage are negatively associated with TIML, yet no significant association was found regarding the firm size and audit committee size with TIML. On the other hand, the results also revealed that firm size, profitability, leverage, and audit committee size could enhance TIML since those variables are found to be simultaneously associated with TIML.Keywords: Timeliness, Financial Reporting, Reporting Lag

scholarly journals Corporate Governance dan Tax Avoidance: Analisis Pengarunya Pada Perusahaan Pertambangan terdaftar di Bursa Efek Indonesia

2018 ◽  
Vol 3 (1) ◽  
pp. 122
Author(s):  
Eka Mya Auddina
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Managerial Ownership ◽  
Mining Company ◽  
Variable Effect ◽  
Analysis Techniques ◽  
The Government

The purpose of this research is to analyze the influence of corporate governance towards tax avoidance. The method of research is descriptive quantitative. The type of data in this study using secondary data sourced from the company's annual report which is accessible through www.idx.co.id.The population in this research is the mining company listed on the Indonesia stock exchange totaling 41 companies with some specific criteria so as to generate a sample of research a number of 10 companies. The data analysis techniques used to influence corporate governance against tax avoidance is the data panel.Variables used in measuring corporate governance is the composition of the Board of Commissioners are independent, the composition of the audit committee, and the managerial ownership. The results of this study is that the Board of Commissioners of the independent variables are declared to tax avoidance. Furthermore, the audit Committee stated variable effect on tax avoidance. Managerial ownership variables are declared to have no effect against tax avoidance. While Ssimultaneously, corporate governance is declared to tax avoidance. Based on research results, there are still some companies that they do tax avoidance by using measurements of the current etr.Then the management of the company is expected to pay more attention to any action or decision taken with regard to corporate taxes. While the Government is expected to be more rigorous in supervising the company in order for the payment of taxes in accordance with the tax burden thus spared from losses arising from the payment of taxes is not optimal.

IMPACT OF CORPORATE GOVERNANCE ON FIRM PERFORMANCE: EVIDENCE FROM PAKISTAN

2021 ◽  
Vol 02 (01) ◽  
pp. 16-28
Author(s):  
Feryal Zafar ◽  
Shaheera Munir ◽  
Muhammad Saqib Khan
Keyword(s):  
Corporate Governance ◽  
Decision Makers ◽  
Annual Reports ◽  
Board Independence ◽  
Negative Effects ◽  
Research Issues ◽  
Listed Firms ◽  
Analysis Technique ◽  
Dependent Variables ◽  
The Relationship

The study attempts to figure out the relationship between the performance of the firms and corporate governance in Pakistan. Governance mechanisms used in this study are CEO duality, Independence of Board, Size of Board, and Ownership Concentration. While, the ROA and ROE have been used as dependent variables to measure the performance of firms. Using regression analysis technique on 10 listed firms trading over four years from 2014-2017, the results have been derived. The data regarding all the variables have been collected from all the companies’ annual reports. The discoveries of the study direct that fundamentals of corporate governance such as the Size of the Board, Ownership, and Duality Concentration of CEO have negative effects on performance of organization, as measured by ROA and ROE. While Board independence positively affects the performance of firms. The results are thus significant and provide valuable information for the decision makers about the research issues under consideration.

scholarly journals Hedging Activities Information and Risk Management Committee Effectiveness: Malaysian evidence

2018 ◽  
Author(s):  
Azrul Bin Abdullah ◽  
Ku Nor Izah Ku Ismail
Keyword(s):  
Risk Management ◽  
Corporate Governance ◽  
Significant Influence ◽  
Statistical Models ◽  
Voluntary Disclosure ◽  
Annual Reports ◽  
Management Committee ◽  
Corporate Governance Mechanisms ◽  
The Relationship ◽  
Risk Management Committee

This study examines the extent of information about hedging activities disclosures within the annual reports of Main Market companies listed on Bursa Malaysia. The extent of hedging activities disclosures is captured through a 32-item-template, which consists of a mandatory and voluntary disclosure scores. The results of this study indicate that the extent of information on hedging activities disclosure is still insufficient among the sampled companies even though the disclosure scored is quite high. This study also examines the relationship between the existence of risk management committee (RMC), its characteristics and the extent of information on hedging activities disclosure in two separate statistical models. The regression results imply that the existence of RMC is positive but does not significantly influence the extent of information on hedging activities disclosure. However its characteristics (i.e. RMC independence and RMC meeting) have a significant influence. The findings may provide some meaningful insights to regulators, policymakers and researchers, towards the establishment of RMC as a part of the internal corporate governance mechanisms. In addition to its existence, the effectiveness of RMC also needs to be emphasised.

scholarly journals PENGARUH KONSERVATISME AKUNTANSI DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 2 (2) ◽  
pp. 134
Author(s):  
Puradinda Zulfiara ◽  
Juli Ismanto
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Positive Effect

Aim of this research is to determine the effect of accounting conservatism and tax avoidance on firm value. The type of data used in this study is secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2016 period. The number of samples is 48 manufacturing companies. The data analysis technique used is regression analysis. The results of the study show that conservatism has a positive effect on firm value, tax avoidance has a negative effect on firm value. While simultaneously conservatism and tax avoidance have a positive effect on firm value. Thus this study supports that accounting conservatism has a role as a function of monitoring the company's investment policies and one way to maintain the value of the company in limiting losses that may arise from poorly performing investment decisions. The company that conducts tax avoidance (has a smaller effective tax rate) is an effort made by management to reduce the company's tax burden and is able to minimize expenditure for tax purposes so that management looks good in the eyes of shareholders.

scholarly journals Impact of corporate governance index on firm performance: evidence from Pakistani manufacturing sector

2015 ◽  
Vol 4 (3) ◽  
pp. 163-174 ◽  
Author(s):  
Faisal Javaid
Keyword(s):  
Corporate Governance ◽  
Firm Performance ◽  
Capital Investment ◽  
Random Effect ◽  
Annual Reports ◽  
Governance Mechanism ◽  
Inconsistent Result ◽  
Governance Index ◽  
Corporate Governance Mechanism ◽  
The Relationship

Corporate governance is considered to have significant impact on the growth and development perspective of an economy. Sound corporate governance practices leads the economy towards the achievement of higher performance, provide sources for capital investment by increasing the creditability of shareholders. The purpose of this study is to empirically investigate the relationship of corporate governance and firm performance in terms of accounting as well as market performance i.e.to be measured by Return on asset, Return on equity and Tobin’s Q. The theoretical base to conduct the study is the demand of separation of ownership and control characterize as agency theory. The previous studies have yielded inconsistent result. To achieve the purpose 58 textile sector companies were selected listed in the Karachi stock exchange and data was taken from annual reports of the companies for the period of 2009 to 2013. Descriptive statistics, correlation analysis and regression estimation using pooled, fixed effect, random effect and Hausman specification test were carried out after developing a composite index based on 21 proxies. The result entails that corporate governance index (CGI) and firm performance has positive and significant association but the relationship for each specific index is dependent upon the measure of firm performance. The result also shows that companies having strong corporate governance mechanism has greater chances to acquire finance. The implication of study demands that the reform effort should be directed towards the improvement in internal corporate governance mechanism and regulatory framework for the governance system.

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