Effect Of Tax Avoidance Research Articles

The Influence of Tax Avoidance and Tax Risk on Debt Costs in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange

This study aims to empirically test the effect of tax avoidance and tax risk on debt costs in property and real estate sector companies listed on the Indonesia Stock Exchange. The research used a quantitative approach with secondary data in the form of financial reports presented by the company as a basis for collecting data. The population in this study were property and real estate sector companies listed on the Indonesia Stock Exchange with reports that became research data for the period 2019-2022 with a total population of 91 companies. The sampling method used was purposive sampling with the criteria of companies that had been listed and had not experienced losses during the research year and there were 21 companies. This study uses Descriptive Statistical Tests, then Classical Assumption Tests, then continued with Hypothesis Tests. The results of this study indicate that tax avoidance has a positive and significant effect on debt costs, tax risk also has a significant negative effect on debt costs.

The Effect of Tax Avoidance, Tax Risk, Audit Tenure, on Firm Value Through Financial Performance

The Effect of Tax Avoidance, Tax Risk, Audit Tenure, on Firm Value Through Financial Performance

Pengaruh Tax Avoidance, Earnings Persistence dan Sustainability Report terhadap Nilai Perusahaan dengan Dewan Komisaris Independen Sebagai Variabel Pemoderasi

Business performance, investor expectations and growth prospects are reflected in the firm's value. High value makes a business more attractive to shareholders and investors and makes it easier for companies to obtain external funding. The aims of this research is to analyze the effect of tax avoidance, earnings persistence and sustainability report on firm value and analyze the effect of tax avoidance, earnings persistence and sustainability report on firm value with independent board of commissioners as a moderating variable. Research in mining sector companies listed on the IDX for the period 2020-2022 uses quantitative methodology. A total of 97 companies became the population of this study. Purposive sampling was used in this study to collect data into 77 samples. The data analysis stage uses three steps, namely prediction testing, classical assumption testing, and statistical analysis of variance with SPSS software. The findings show that tax avoidance has no effect on firm value. However, firm value is influenced by sustainability report elements and earnings persistence. In addition, the independent board of commissioners has an influence in terms of strengthening/weakening the relationship between earnings persistence and sustainability report on firm value. Meanwhile, in tax avoidance, the board of commissioners has no influence in strengthening / weakening the relationship to firm value. The conclusions of this study have consequences for regulators and prospective shareholder. Findings from this research can be useful for policy makers, especially those related to tax avoidance, earnings persistence and sustainability reports to increase firm value in Indonesia.

PENGARUH PENGHINDARAN PAJAK DAN BIAYA AGENSI TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI SEBAGAI VARIABEL PEMODERASI

This research aims to analyze the effect of tax avoidance and agency costs on company value with transparency as a moderating variable. The type of research used in this research is quantitative. The data source used is secondary data, namely annual financial reports obtained from the Indonesia Stock Exchange (BEI). The population used in this research is non-cyclical industrial sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The sample selection technique used purposive sampling technique and obtained 19 companies over 5 years with a total sample data obtained of 95 sample data. The results of this study indicate that tax avoidance and agency costs simultaneously have no effect on firm value, tax avoidance has no effect on firm value, agency costs have no effect on firm value, tax avoidance has no effect on firm value with transparency as a moderating variable, while agency costs influence on company value with transparency as a moderating variable.

The Effect of Tax Avoidance, Debt to Equity Ratio, and Managerial Ownership on Firm Value

This research aims to determine the effect of Tax Avoidance, Debt To Equity Ratio, and Managerial Ownership on Firm Value. The objects in this study are Manufacturing Companies in the Food and Beverage Sub Sector that are listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This research was conducted on 14 sample companies using a quantitative approach. The analysis test carried out in this study was a multiple linear regression analysis test using SPSS 25 software. The results to this research show that Tax Avoidance has a significant effect on company value, Debt To Equity Ratio has no effect on company value, and Managerial Ownership has no effect on Company Value.

Tax-avoidance Effect on Investment Inefficiency: An Examination of Agency Theory

Tax-avoidance activity in firms potentially increases investment inefficiency, arguably due to agency problems in firms. Further, this relationship shows country-wide variation. Using the data of 336 Indian firms from 2011 to 2021, this article examines the tax avoidance and investment efficiency relationship in the Indian context. It also provides empirical evidence for the agency argument on the tax avoidance-investment efficiency relationship. Estimates using the two-step system generalized methods of moments approach show that tax avoidance in Indian firms is positively associated with investment inefficiency, and the agency problem augments this relationship. The findings have significant policy implications for policymakers and firms. JEL Codes: G30, G32, G34

The The Effects of Tax Avoidance on Firm Value

The The Effects of Tax Avoidance on Firm Value

The Effect of Tax Avoidance, Liquidity, Profitability, on Capital Structure of Indonesia Stock Exchange’s Listed Companies

The Effect of Tax Avoidance, Liquidity, Profitability, on Capital Structure of Indonesia Stock Exchange’s Listed Companies

PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN CONSUMER NON CYCLICALS SUB-SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA (2019 – 2021)

This study aims to examine and analyze the effect of tax avoidance as measured by the Effective Tax Rate (ETR) and Book Tax Difference (BDT) on firm value as measured by Price Book Value (PBV). food and beverage sector listed on the Indonesia Stock Exchange (2019-2021). The sample used in this study was taken using purposive sampling method. The sample in this study is 21 companies that have been selected from a population of 62 companies in the consumer non-cyclicals sector of the food and beverage sub-sector listed on the Indonesia Stock Exchange (2019-2021). This study uses data analysis techniques, namely descriptive statistical test, multiple linear regression analysis, classical assumption test and hypothesis testing using SPSS. The results of this study indicate that tax avoidance as measured by the Effective Tax Rate and Effective Tax Rate has no effect on firm value. Based on the results of the coefficient of determination obtained, it shows that there are other variables outside of this study that can affect firm value. Keywords: Book Tax Difference, Effective Tax Rate, Firm Value, Price Book Value , Tax Avoidance

The Effects of Tax Avoidance and Gender Diversity on Firm Value

The Effects of Tax Avoidance and Gender Diversity on Firm Value

The effect of tax avoidance on profitability with corporate governance as moderation

The increase in profitability in most companies listed on the Indonesia Stock Exchange occurred from 2017 to 2019. Consumer Non-cyclical sector companies began to show an increase in profitability from 2021 to 2022. The aim of this research is to analyze the effect of Tax Avoidance on Profitability with Corporate Governance as moderator. This research uses a quantitative descriptive method carried out on non-cyclical consumer companies listed on the Indonesia Stock Exchange for the 2020-2022 period. A total of 38 companies as samples in this research observed financial report data for 3 years, namely from 2020 to 2022 using the Moderated Regression Analysis (MRA) analysis model. The research results show that tax avoidance has no effect on profitability, corporate governance has a positive and significant effect on profitability, and corporate governance is unable to strengthen the effect of tax avoidance on profitability.

The effect of tax avoidance on firm value with leverage as a moderating variable

This study investigated the effect of tax avoidance (TAV) on company value in Jordan, with a specific focus on the moderating role of leverage. The sample is 55 Jordanian industrial firms listed on the Amman Stock Exchange for the study period from 2005 to 2022. Given the evolving regulatory landscape and the importance of tax planning strategies for corporate performance, understanding these dynamics is critical. Employing panel data analysis spanning several years, the study examined the link between tax avoidance, leverage, and company value. The results indicated a significant negative association between TAV and firm value (the correlation between them is –29.3%), suggesting that firms engaging in higher levels of TAV experience lower market valuations. Additionally, the analysis reveals that leverage plays a crucial moderating role in this relationship, amplifying the negative impact of TAV on firm value. The study also found a strong correlation between firm value and size, and the relationship between firm value and ROA remains significant and positive. These findings provided valuable information for policymakers, corporate executives, and investors navigating the complexities of contemporary business environments in Jordan and beyond.

THE INFLUENCE OF TAX AVOIDANCE, TUNNELING INCENTIVES AND BONUS MECHANISM ON TRANSFER PRICING WITH LEVERAGE AS A MODERATION VARIABLE

Purpose – This research aims to determine the effect of tax avoidance, tunneling incentives, and bonus mechanisms on transfer pricing with Leverage as a moderating variable in manufacturing companies in the consumer goods industry sector, which is listed on the Indonesia Stock Exchange in 2016-2021Design/methodology/approach—Purposive sampling was used for sample selection, and 13 companies were selected for a total of 51 research data. Multiple linear regression and MRA were used for analysis with SPSS version 25 software. Finding - The results of this study indicate that tax avoidance has a significant positive effect, and tunneling incentives and bonus mechanisms have a significant negative effect on transfer pricing. Meanwhile, Leverage cannot weaken the impact of tax avoidance, tunneling incentives, and bonus mechanisms on transfer pricing.Originality - The originality of this research is to include a moderating variable, namely Leverage.Keywords - Tax Avoidance, Tunneling Incentive, Bonus Mechanism, Transfer Pricing, Leverage

Good corporate governance as moderating effect of tax avoidance and tax risk on company risk

Good corporate governance as moderating effect of tax avoidance and tax risk on company risk

중국 상장기업의 조세회피와 사회적 책임활동이 기업가치에 미치는 영향

[Purpose] Recently, social demands for sincere tax payment and social responsibility activities (hereinafter, CSR) of companies are increasing. However, some oppose this because of the decrease in corporate value. China, which has shown rapid capitalism economic development over the past decades, is no exception. This study empirically analyzed the effects of tax avoidance and CSR on corporate value for Chinese listed companies. [Methodology] For empirical analysis, corporate value was measured in Tobin Q, tax avoidance was measured in three ways：effective tax rate and effective cash tax rate multiplied by (－1), and discretionary BTD of Desai and Dharmapala (2006). CSR was measured by whether or not to disclose the CSR report. [Findings] First, it was found that corporate value decreased as tax avoidance increased. Second, when CSR is active, corporate value increases. Third, the regression coefficients of the interaction variable between tax avoidance and CSR all had significant positive (＋) values, and it was found that the negative effect of tax avoidance on corporate value decreased when CSR is active. [Implications] This s tu dy i s meaningfu l in that it has demonstrated empirically that i t is also effective in terms of corporate sincere tax payment and CSR performance corporate value.

The effect of tax avoidance on earnings persistence: evidence from China

PurposeThe purpose of this paper is to investigate the relationship between tax avoidance and earnings persistence in the light of a developing economy, with the main focus on China.Design/methodology/approachIn the analysis, the author conducts a survey on the tax avoidance situation of Chinese listed companies from 2012 to 2020. Then, a multivariate regression analysis is performed in order to analyse the relationship between corporate tax avoidance and earnings persistence.FindingsThe findings of the present study show that tax avoidance has a significant positive effect on earnings persistence. However, when the degree of tax avoidance is high, the “risk effect” of tax avoidance exceeds the “value effect”, and tax avoidance will reduce the persistence of earnings. This conclusion is even more prominent when the company is non-state-owned. Further research shows the increase of institutional investors’ shareholding ratio can improve “value effect” of tax avoidance, lessen “risk effect” of tax avoidance, and positively affect the relationship between tax avoidance and earnings persistence.Practical implicationsThis study provides evidence for investors to understand the dual effect of tax avoidance on earnings persistence. The results may have implications for regulatory bodies. They can provide a better understanding of the corporate governance role of institutional investors in curbing opportunistic tax avoidance.Originality/valueThis study enriches the research on tax avoidance effects by analysing the impact of tax avoidance on earnings persistence. This study also compensates for the shortcomings of analysing earnings persistence mainly from the perspective of tax differences in the past, and promotes the study of the corporate governance effects of institutional investors under different levels of tax avoidance.

The Effect of Tax Avoidance on Cost of Debt with Institutional Ownership as a Moderating Variable (Empirical Study of Energy Sector Companies Listed on The IDX 2020-2022)

This research aims to test the effect of tax avoidance on the cost of debt with institutional ownership as a moderating variable. In this research, tax avoidance is measured by the effective tax rate. The population in this research is energy sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This type of research is quantitative research. The sample in this research was obtained using purposive sampling, namely selecting samples using predetermined criteria. Based on the purposive sampling method, 57 samples were obtained from 82 energy sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The analytical methods used are simple linear regression analysis, Moderated Regression Analysis, partial test (t), and coefficient of determination test (R2) using the SPSS version 16 program. The results of this research show that tax avoidance has a significant negative influence on cost of debt. Institutional ownership can strengthen the tax avoidance and cost of debt variables.

The Effect of Tax Avoidance on Investment Efficiency: The Mediating Role of Cash Holding—Evidence from Egypt

The Effect of Tax Avoidance on Investment Efficiency: The Mediating Role of Cash Holding—Evidence from Egypt

The Effect of Tax Avoidance and Leverage on Company Value: Case Study on a Financial Sub-Sector Service Company Listed on Indonesia Stock Exchange for 2018 – 2022 Period

This study aims to examine the effect of tax avoidance and leverage on company value. The research method used, which uses a quantitative descriptive approach method. Data testing was performed using Panel Data Regression Analysis. This data analysis technique is processed with EViews 12 SV software for Windows. Tax avoidance has no significant effect on the value of the company with a percentage value of 45%. Leverage has a significant effect on the value of the company with a percentage value of -5.51%. The variables Tax avoidance and leverage show prob. (F-statistic) is smaller than 0.05 so that is rejected so that together (simultaneously) it affects the value of the company.

The Effect of Tax Avoidance, Profitability, and Firm Size on Firm Value (Case Study of Pharmaceutical Companies listed on the IDX 2018-2022)

A company is established to earn profits and in the long run to maximize the value of the company. Satisfactory company performance in the market will attract investors and potential investors and will increase company value. This study aims to determine and examine the effect of tax avoidance, profitability and company size on firm value in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. Data obtained from www.idx.com, the company's official website, and www.finance.yahoo.com. Sample data based on purposive sampling, using 8 companies listed on the IDX with a total sample of 40 sample data. Hypothesis testing is done with multiple linear regression analysis for panel data. The test results conducted in this study found that tax avoidance has no effect on firm value, profitability affects firm value, and company size has no effect on firm value. This research is expected to add to the literature for users of financial statements and investors and to be able to better utilize their resources and further maximize company profits.