Affect Tax Aggressiveness Research Articles

Struktur Kepemilikan Dan Karakteristik Perusahaan Terhadap Agresivitas Pajak Perusahaan Manufaktur Di Indonesia

The government and taxpayers have different interests, thus raising the tendency of taxpayers to minimize the tax paid. This research purpose to determine and analyze the impact of ownership structure (managerial ownership and institutional ownership) and firm characteristics (liquidity, gender diversity on board) on tax aggressiveness. For this research 134 manufacturing firms listed on Indonesia Stock Exchange in the 2013-2018 period used as population. By using purposive sampling selected 12 firms that used to be sample. Analytical method used is panel data regression and model selected Random Effect in Eviews 9. Research findings that liquidity affects tax aggressiveness, while other variable managerial ownership, institutional ownership, and gender diversity on the board do not have an impact on tax aggressiveness.

KUALITAS LABA ATAS INTENSITAS KECURANGAN AKUNTANSI DAN MANAJEMEN LABA AKRUAL TERHADAP AGRESIVITAS PAJAK

This study aims to examine the effect of accounting fraud intensity and accrual earnings management on tax aggressiveness and test earnings quality and audit quality on the accounting fraud intensity and accrual earnings management on tax aggressiveness. The testing method in this study uses multiple regression analysis. Through purposive sampling, the sample in this study amounted to 65. The data testing used structural equation model. The test results show that the intensity of accounting fraud affects tax aggressiveness, Accrual earnings management affects the tax aggressiveness, The quality of earnings strengthens the effect of accounting fraud and accrual earnings management on tax aggressiveness and Audit quality does not moderate the relationship between accounting fraud intensity and accrual earnings management with tax aggressiveness.

The Influence of CEO’s Demographic Characteristics on Tax Aggressiveness in Family Firm

This research aims to analyze how the educational background, tenure, and gender of Chief Executive Officer (CEO) affect tax aggressiveness in a family firm. Independent varia­bles comprise the educational background, tenure, and gender of CEO while tax aggres­sive­­ness plays as dependent variable. In addition to those three parameters, the controlled variable also includes leverage and profitability. Population and sample of this research were taken from family firms registered in the Indonesian Stock Exchange during 2013 - 2016. With the purposive sampling, the number of total samples and sampling units in this research are 42 and 168, respectively. Furthermore, documentation techniques manifested in financial state­ment and annual report are used as data collection method where panel data regression with a fixed effect model is employed for statistical analysis. The present results demonstrate that the educational background and profitability significantly give a negative effect on the tax aggressiveness whereas the tenure and leverage considerably contribute to a positive conse­quence in the tax aggressiveness. Interestingly, it is shown that the gender factor does not substantially influence the tax aggressiveness.

Short-Selling Pressure and Aggressive Corporate Tax Avoidance

We study how short-selling pressure affects tax aggressiveness using the pilot program on short sales in Regulation SHO. Using a difference-in-differences approach, we find that higher short-selling pressure significantly reduces tax aggressiveness. To explain the reduction, we offer a simple agency-theoretic model and provide evidence that when short-selling pressure increases, the likelihood of detecting questionable tax shelters increases, discouraging tax aggressiveness. Corroborating this evidence, we also find stronger (weaker) effects of short-selling pressure on firms subject to fewer (more) audits by the IRS before the pilot program. These findings suggest that short-sellers help reduce aggressive tax avoidance schemes.

PENGARUH CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi Kasus Pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2015-2018)

ABSTRACT
 
 This study aims to examine the effect of corporate governance and disclosure of corporate social responsibility on the tax aggressiveness of mining companies listed on the Indonesia Stock Exchange in 2015-2018. This study uses 8 sample companies from 38 populations. Tax aggressiveness is proxied using ETR, corporate governance is proxied using independent commissioners, audit committees, and institutional ownership. Corporate social responsibility is measured using CSR disclosure indicators based on the Global Reporting Initiative (GRI) guidelines. The results of this study indicate that corporate governance that is proxied by using independent commissioners and institutional ownership also corporate social responsibility has an effect on tax aggressiveness, while corporate governance that is proxied using audit committees does not affect tax aggressiveness.
 
 Keywords: tax aggressiveness, corporate governance, corporate social responsibility. 

Does capital intensity, inventory intensity, firm size, firm risk, and political connections affect tax aggressiveness?

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.

Вплив комітетів при Раді уповноважених, прибутковості та інтенсивності запасів на податкову оптимізацію (Емпіричне дослідження виробничих компаній, що мали лістинг акцій на Індонезійській фондовій біржі у 2014-2018 рр.)

The purpose of this study is to provide empirical evidence about the influence of committees under the board of commissioners, profitability, and inventory intensity on tax aggressiveness. The committees under the board of commissioners in this study consist of the audit committee, the nomination and/or remuneration committee, the risk committee, and the Corporate Governance Committee. All of them are proxied as a committee. Profitability is proxied by Return on Assets (ROA). ROA gives a manager, investor, or analyst an idea as to how efficient a company's management is at using its assets to generate earnings. Then, tax aggressiveness in this study is proxied by the Effective Tax Rate (ETR). Tax aggressiveness is an attempt by the company to reduce the income taxpayments to the state. The firms' effective tax rate (ETR), defined as some measure of tax liability divided by income, has long been used in the literature as a measure of active tax planning. This study uses firm size as a control variable, which is proxied by the Natural Logarithm of total assets (Ln SIZE). Whereas, the data used are secondary data obtained from the annual reports of 29 manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The sampling method used in this study is purposive sampling. Testing the hypothesis in this study uses panel data regression. The results showed that the Audit Committee, Profitability proxied by Return on Assets (ROA), and inventory intensity affect tax aggressiveness. At the same time, the Nomination and Remuneration Committee, Risk Committee, and Corporate Governance Committee do not affect tax aggressiveness.

THE EFFECT OF PROFITABILITY, LIQUIDITY, LEVERAGE, CAPITAL INTENSITY AND FIRM SIZE ON TAX AGGRESSIVENESS WITH MARKET PERFORMANCE AS AN INTERVENING VARIABLE (BANKING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE IN 2014 - 2018)

This study aims to determine the effect of profitability, liquidity, leverage, capital intensity and firm size on tax aggressiveness with market performance as an intervening variable. The sample used in this study was 43 banks registered on the Indonesia Stock Exchange in 2014 - 2018. This study uses secondary data taken from the banking financial statements, which are processed using amous software. Profitability is proxied with ROA, liquidity with current ratio, leverage with DER, capital intensity with CAP, Size with (Ln total assets), market performance with tobin's q and tax aggressiveness proxied with ETR. The results of this study indicate that profitability, leverage, firm size affect market performance while liquidity and capital intensity do not affect market performance. Profitability, liquidity, leverage, capital intensity and firm size affect tax aggressiveness, tax aggressiveness affect market performance, moderating market performance is not able to strengthen the effect of liquidity and capital intensity on tax aggressiveness and moderating market performance can strengthen the effect of profitability, leverage, firm size towards tax aggressiveness.

The Role of Related Party Transaction and Earning Management in Reducing Tax Aggressiveness

This study aimed to examine the influence of related party transactions (RPT) on tax aggressiveness by using earning management as an intervening variable. This study was performed based on the perception that RPT is a positive practice and it is predicted to decrease tax aggressiveness. Besides aiming to find empirical evidence of positive role of RPT in the field of taxation, this study also aimed to test the positive role of earning management in reducing tax aggressiveness. The population of this study was 47 of manufacturing company registered on the Indonesia Stock Exchange for the period of 2014-2016 having transactions with related party (RPT). The analysis method of this study was structural equation model using Partial Least Square (PLS) software. This findings supported the hypothesis that RPT and earning management negatively affects tax aggressiveness. The results of the study also showed that earning management mediate the relationship between RPT and tax aggressiveness.Keywords: RPT, tax aggressiveness, earning management

CORPORATE SOCIAL RESPONSIBILITY AND TAX AGGRESSIVENESS IN PERSPECTIVE LEGITIMACY THEORY

The company as a business entity seeks to provide high dividends for shareholders. On the other hand as a corporate taxpayer, companies must set aside profits to pay taxes. Tax aggressiveness can be used to minimize this conflict. But this action is not liked by shareholders because it can damage the company's reputation. By referring to the legitimacy theory, corporate social responsibility (CSR) is considered as an action that can maintain the company's reputation. The question is whether corporate social responsibility has an effect on tax aggressiveness. In fact the results of the research on this matter vary. This study aims to reexamine the influence of corporate social responsibility, from the economic, social, and environmental dimensions to tax aggressiveness. The tests were carried out using 62 data from 31 companies listed on the Indonesia Stock Exchange during 2016-2017. Effective tax rate (ETR) is used to measure tax aggressiveness, CSR is measured using the Global Reporting Initiative (GRI) 04 valuation standard. The results of the study state that CSR economic dimension has a positive effect on tax aggressiveness, while CSR social and environmental dimensions negatively affect tax aggressiveness. Recommendations, tax authorities can use disclosure of environmental and social dimensions as an indication of the practice of tax aggressiveness.
 
 
 Key Words: Corporate Social Responsibility (CSR), Tax Aggressiveness, Legitimacy Theory, Global Reporting Initiative (GRI).

Pengaruh Pengungkapan CSR dan Tingkat Likuditias Pada Agresivitas Pajak Dengan Kepemilikan Institusional Sebagai Variabel Moderasi

This study aims to obtain empirical evidence regarding the effect of CSR disclosure and the level of liquidity with institutional ownership as a moderating variable. This research was conducted at mining sector companies listed on the Indonesia Stock Exchange in 2014-2017. The method of determining the sample used was purposive sampling. The number of samples obtained is 32. The data analysis technique used is the Moderated Regression Analysis (MRA) test. Based on the results of the study found that the level of liquidity has a positive effect on tax aggressiveness, institutional ownership can weaken the influence of the level of liquidity on tax aggressiveness, CSR disclosure does not affect tax aggressiveness, institutional ownership cannot moderate CSR disclosure on tax aggressiveness. further researchers and can provide additional information for the government before determining policies, especially in the field of taxation.
 Keywords: CSR, level of liquidity, institutional ownership

THE EFFECT OF CEO COMPENSATION, INDEPENDEN DIRECTOR AND AUDIT QUALITY ON TAX AGGRESSIVENESS

Tax is one of the largest sources of revenue from the State Budget (APBN). Every year it is expected that the achievement will be in accordance with the targets set by the government. On the other hand for Taxpayers, tax is a burden that must be reduced because it affects the profits earned. Tax avoidance by taxpayers was called tax aggressiveness, where taxpayers try to minimize the tax burden in order to increase profits.This study aims to determine the effect simultaneously and partially between tax aggressiveness as the dependent variable with executive compensation, independent director and audit quality as an independent variable with leverage control variables that were proxied by a debt to asset ratio (DAR).The research method used quantitative research with descriptive objectives verification and had a type of causality. The analytical unit used a mining company that was consistently listed on the IDX, consistently publishes financial statements and did not experience losses during the study period of 2011-2017. Based on these criteria 8 samples of the company were obtained with a study period of 7 years, resulting in 56 research samples. The method of data analysis used descriptive statistical analysis and panel data regression analysis which was assisted by Microsoft Excel 2016 and E-Views 10 Student Version software.From the results of descriptive statistical analysis and panel data regression it was concluded that executive compensation, independent directors and audit quality had an effect on simultaneously on tax aggressiveness. Partially, executive compensation and independent directors had no effect on tax aggressiveness, while audit quality had a significant negative effect on tax aggressiveness. This shows that taxpayers must pay attention to the independent variable of audit quality because it could affect tax aggressiveness

AGRESIVITAS PAJAK DARI SUDUT PANDANG MANAJEMEN LABA

The tax collected by the government utilizes to finance the state and regional expenses. In Indonesia, the realization of tax revenues is always smaller than the planned tax revenue set by the Government. This is probably because many companies carry out earnings management so that the taxes paid are aggressive. The purpose of this study is to examine the effect of earnings management on tax aggressiveness. This study uses a sample of manufacturing companies as an analysis unit listed on the Indonesia Stock Exchange (IDX) during the 2011–2016 observation period. This study found some of the following: first, accrual earnings management has a positive effect on tax aggressiveness. Second, real earnings management has a positive effect on tax aggressiveness. Third, the liquidity control variable tested does not affect tax aggressiveness.
 Keywords: Earning Management, Real Earning Management, Tax Aggressiveness

Do Corporate Social Responsibility and Corporate Governance Affect Tax Aggressiveness? Evidence from Indonesia

For businesses in Indonesia, corporate social responsibility (CSR) is still seen as an additional burden that will incriminate the company. Based on the observations of two companies that received awards for the CSR programs, it seems that the company always received a Tax Underpayment Assessment Letter (SKPB) from the Directorate General of Taxes for the period 2014-2017. This suggests that the burden of CSR incurred by the company exceeds the limits set out in the provisions of Minister of Finance Regulation No. 76/PMK.03 (2011). The indications that arise for these conditions are the efforts made by the company to practice tax avoidance by posting CSR expenses above the applicable provisions with the aim of reducing corporate’s income taxes. But the aggressive tax planning measures should be minimized by implementation of good corporate governance (GCG). This study aims to examine the effect of CSR and corporate governance (CG) on corporate tax aggressiveness and the effect of CSR on tax aggressiveness which is moderated by corporate governance. The objects of the research are the financial statements of public companies listed on the Indonesia Stock Exchange (IDX) with the observation period of 2014– 2017. The data are analysed using multiple linear regression. The test results show that CSR has a positive effect on tax aggressiveness, however corporate governance does not affect tax aggressiveness. Furthermore, corporate governance has no effect in moderating the effect of CSR on tax aggressiveness.

Pengaruh Capital Intensity, Inventory Intensity, Profitabilitas dan Leverage Terhadap Agresivitas Pajak

This research aims to examine the effect of capital intensity, inventory intensity, profitability and leverage on the tax aggressiveness of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in the period 2013-2017. Profitability is proxied using the formula Retrun On Assets (ROA), proxy leverage using the formula Debt to Total Assets Ratio (DAR) and tax aggressiveness is proxied using Effective Tax Rate (ETR). The type of research used is quantitative. The population in this study is a consumer goods manufacturing sector listed on the Indonesia Stock Exchange in the period 2013-2017 consisting of 42 companies with a total population of 132 populations. Determination of samples using purposive sampling method with a total sample of 40 samples from 8 selected companies. The results of the study show that capital intensity and leverage affect the tax aggressiveness. While Inventory intensity and profitability do not affect tax aggressiveness.

Tax Aggressiveness Seen From Company Characteristics and Corporate Social Responsibility

<pre>This study aims to analyze the effect of company characteristics and Corporate Social Responsibility on tax aggressiveness. Dependent variable used in this research was tax aggressiveness as measured by effective tax rate. The independent variables in this study were company characteristics consisting firm size, leverage, and capital intensity. This study also used Corporate Social Responsibility as independent variable. The sample was 41 companies with the research period for 5 years (2011-2015) selected by using purposive sampling method. The data analysis in this study used multiple linear regression to obtain a comprehensive picture of the effect of corporate characteristics and Corporate Social Responsibility on Tax Aggressiveness using SPSS version 21 for Windows. The result shows that company size and capital intensity significantly affect the tax aggressiveness. However, two other variables (leverage and Corporate Social Responsibility) that allegedly affect tax aggressiveness are not proven to affect tax aggressiveness.</pre>

The influence of family involvement on tax aggressiveness of family firms

Purpose– The purpose of this paper is to analyze the tax aggressiveness among family firms considering their different levels of family involvement. Based on the family influence on power, experience, and culture approach proposed by Astrachanet al.(2002), this study examines to what extent the heterogeneity among family firms generates distinctive (and unique resource) combinations of family involvement that explain different levels of tax aggressiveness.Design/methodology/approach– A sample of 282 small and medium-sized family enterprises and a structural equation modeling approach have been used to study simultaneously the effects of family influence through the power, experience, and culture dimensions of tax aggressiveness in family firms.Findings– The family influences the business’ tax aggressiveness in different ways. As such, the greater the family experience, by the incorporation of second and subsequent generations, the greater the tax aggressiveness; in contrast, greater family power in terms of firm ownership and management negatively affects tax aggressiveness. Additionally, greater alignment of the family and business culture does not exert a significant effect on tax behaviors of family firms.Practical implications– Tax aggressiveness is a complex activity that should be managed from a global point of view in family firms. Managers should compensate for the negative influence of family governance on tax aggressiveness with the positive effect of the family generations in order to obtain proper and balanced tax management that contributes to the sustainability of family firms.Originality/value– This study contributes to the understanding of tax behavior heterogeneities among family firms by going further than most research (usually based mainly on comparative ownership aspects between large, publicly quoted family and non-family firms), considering some other more representative factors of family small and medium-sized enterprises, where the influence of characteristics of family management, family generation, and family values can be the main determinants of the firm taxation policies.