The Effect of Employee Benefit Liabilities, Sales Growth, Capital Intensity, and Earning Management on Tax Avoidance

Tax avoidance is a strategy that is common in tax management. As part of management strategy, tax avoidance is important to know for a manager. The purpose of this research is to examine the level of tax avoidance of the manufacturing industry in Indonesia and the role of employee benefit liabilities, sales growth, capital intensity, and earnings management in effecting this. This study uses purposive sampling and 78 manufacturing companies listed on Indonesia Stock Exchange (IDX) from 2016 to 2019 that were selected as research samples and obtained a final sample of 312 firm-years observation. The result of panel data regression using a random effect model finds strong evidence that employee benefit liabilities have a negative effect on tax avoidance while sales growth, capital intensity, and earning management has a positive effect on tax avoidance.Keywords: Employee benefit liabilities, sales growth, capital intensity, earning management, tax avoidance. Abstrak Penghindaran pajak adalah salah satu strategi yang biasa digunakan dalam manajemen pajak. Sebagai bagian dari manajemen strategi, maka penghindaran pajak penting diketahui oleh seorang manajer. Tujuan dari penelitian ini adalah untuk menguji tingkat penghindaran pajak industri manufaktur di Indonesia dan peran kewajiban imbalan kerja, pertumbuhan penjualan, intensitas modal, dan manajemen laba dalam mempengaruhi hal tersebut. Penelitian ini menggunakan purposive sampling dan 78 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2016 hingga 2019, yang dipilih sebagai sampel penelitian dan diperoleh sampel akhir sebanyak 312 data panel perusahaan. Hasil regresi data panel dengan menggunakan model random effect menemukan bukti kuat bahwa kewajiban imbalan kerja berpengaruh negatif terhadap penghindaran pajak sedangkan pertumbuhan penjualan, intensitas modal, dan manajemen laba berpengaruh positif terhadap penghindaran pajak.Kata Kunci: Imbalan pasca kerja, pertumbuhan penjualan, besaran modal, manajemen laba, penghindaran pajak.

How total reward packages were impacted by Greece's recession

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings This research paper explores the impact of employee benefit reductions during Greece's 2012-2015 recession, which a third of survey respondents experienced. Recession-driven employee benefit cuts negatively affected women more than men, as women value benefits like childcare allowances the most highly. This introduces a diversity and inclusion dimension to recessionary impacts. A way of attracting and retaining female talent building and maintaining a self-managed rewards system with enough flexibility to suit employees' life priorities, regardless of their gender. Overall, private insurance like health insurance was the most valued benefit, followed by family friendly benefits. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Effects Of Employee Motivation On Organizational Performance At Ethiopian Telecom South West Region Jimma

The study examined the effects of employee motivation on organization performance of crews in Ethio telecom South West Region Jimma. The data were collected through self-administered questionnaire from 229 respondents and 219 were returned. Both primary and secondary sources of data were consumed in this study. The quantitative research approach was implemented and simple random sampling technics were adopted to provide equal chances for respondents. The data were analyzed by SPSS version 20.0 using an exploratory research design and data was analyzed using correlation and regression analysis. The correlation analysis indicates that there was a positive relationship between the independent variables (employee motivation) and dependent variables (organization performance). The result of the regression implies that the independent variables (employee benefit, promotion, teamwork, training and working environment) have accounted for 78.1% of variance in the dependent variable. Based on the outcome of the study, the researchers recommend that, it is better if the company focuses on employee motivation factors, mostly Promotion, employee benefit, teamwork and training so as to improve its performance.

Putting a price on tenure

Government employees in Brazil are granted tenure after three years on the job. Firing a tenured government employee is all but impossible, so tenure is a big employee benefit. But exactly how big is it? In other words: how much money is tenure worth to a government employee in Brazil? No one has ever attempted to answer that question. I do that in this paper. I use a modified version of the Sharpe ratio to estimate what the risk-adjusted salaries of government workers should be. The difference between actual salary and risk-adjusted salary gives us an estimate of how much tenure is worth to each employee. I find that in the 2005-2019 period the monthly value of tenure was R$ 3980 to the median federal government employee, R$ 1971 to the median state government employee, and R$ 500 to the median municipal government employee.

Evaluation of perceived benefits and employee satisfaction through knowledge management practices

Purpose This study aims to identify the key contributing factors of knowledge management (KM) practices with respect to an employee benefit. The research is designed to gain insight into the KM practices of Indian information technology (IT) firms and evaluate its effects on employee perceived benefit (EPB) and employee satisfaction (ES). Design/methodology/approach This study focuses on the cause and effect relationship between the variables. In this research study, a structured questionnaire is administered and accumulated responses from executives, software developers and knowledge managers from five IT firms with the help of google form. The sample size was 339 for this study. Confirmatory factor analysis and partial least square (PLS)-structural equation modeling have been used to analyze the data with the help of SMART-PLS software. Findings The well-fitted model describes the importance of KM practices with respect to increasing employee benefit and satisfaction. The hypothesized model is empirically investigated and it is also supported by the analysis. The KM practices have significant effects on EPBs. Employee benefits have a significant effect on ES. The result shows that the benefits of KM practices are more intended toward the sources of motivation where they can increase their capability with the help of KM practices. Research limitations/implications Benefit leads to the motivation and satisfaction of employees. The work itself can be a highly motivating dimension with the help of proper KM practices. The managers’ prime responsibility is to focus on collaborative work with regularizing the exchange of knowledge, where new knowledge can be created and, do better for the organization. Originality/value This research study offers a new direction of motivation to work. The employee can be highly motivated if he can be benefited from the work itself. This study gives an approach to satisfy the employee with the help of KM practices. Perceived benefit is considered as an essential element for this study.

Jeans, Flip Flips, and Suit Jackets

The Millennial generation, in addition to technological advances and ever-changing societal norms has drastically impacted the business world, both internally and externally. Over time, significant internal changes, such as expectations of “proper work attire” have occurred. What once was a non-negotiable suit and tie for men, and dress pants, dresses, pantyhose, and so forth for women, is now turning into polos, jeans, and even flip flops. The traditional professional business attire is no longer a universal and required dress code. In fact, many companies display their lack of a strict dress code as an employee benefit. This chapter aims at categorizing and understanding the three different types of attire in the workplace, analyzing different companies that implement these dress codes, or lack of, and examining the arguments from both sides. Final recommendations are offered based on the research and presented companies. Implications are also discussed in the conclusion.