Effective Tax Planning Research Articles

An integrated analysis of key financial metrics driving commercial bank performance in Cambodia

This study aims to systematically identify and analyze key financial metrics that influence the performance of commercial banks in Cambodia. Utilizing 2023 data from the National Bank of Cambodia across 59 banks, the research adopts an explanatory framework based on cross-sectional data analysis. Findings reveal a statistically significant positive correlation between Non-Performing Loans (NPLs) and Return on Assets (ROA), suggesting effective NPL risk management by Cambodian banks, contrary to traditional financial theory. Loan Growth (LG) does not significantly impact ROA, indicating that external factors like market conditions and loan quality are more critical. Furthermore, Market Share (MS) has no significant impact on ROA, suggesting that market share may not be a critical determinant of bank performance in Cambodia. A significant negative relationship is observed between the Loan to Deposit Ratio (LDR) and ROA, suggesting that higher LDRs expose banks to liquidity risks and reduced profitability. Both Loan Loss Provision (LLP) and Cost to Income Ratio (CIR) negatively affect ROA, while the Effective Tax Rate (ETR) shows a marginally positive relationship. The Net Interest Margin (NIM) significantly impacts ROA, underscoring the importance of managing interest-earning assets and liabilities. Recommendations include investing in advanced risk management frameworks, enhancing loan quality, maintaining a balanced LDR, utilizing technology for cost efficiency, focusing on effective tax planning, and optimizing NIM through competitive pricing. Future research should explore additional contextual factors that affect profitability dynamics in the Cambodian banking sector.. Keywords: Commercial Banks, Financial Metrics, Return on Assets (ROA), Non-Performing Loans (NPLs), Loan to Deposit Ratio (LDR), Cost to Income Ratio (CIR), Effective Tax Rate (ETR), Net Interest Margin (NIM), Loan Growth (LG), Market Share (MS).

Enhancing small business success through effective tax management and policy optimization

The examination of fiscal practices and challenges faced by small businesses underscores the pivotal role of effective tax management in their success and growth. Tax deductions, which allow businesses to reduce taxable income by subtracting certain expenses, are essential tools that help alleviate financial pressures. Despite their potential benefits, many small business owners struggle due to insufficient tax planning and the need for meticulous financial record-keeping. The reviewed studies reveal a significant need to optimize tax policies to support small business development. For instance, proposals such as the Standard Business Deduction (SBD) aim to simplify the tax process by providing a fixed amount that can be claimed above the line, reducing the need for detailed expense tracking and potentially lowering compliance and enforcement costs. Additionally, recommendations for improving accounting practices highlight the importance of simplifying and standardizing accounting requirements to meet informational needs and enhance efficiency. Further research indicates that tailoring tax policies to specific sectors, such as agriculture, can address the unique challenges faced by small businesses in these areas. Effective tax planning and a well-organized accounting system are crucial for maximizing tax benefits and enabling productive investment in business growth. Overall, the intersection of business structure, tax systems, and accounting organization is critical for the effective operation of small enterprises. Future research should focus on refining these areas to provide solutions that support the sustainable development and prosperity of small businesses.

The Effect of Tax Planning and Leverage on Firm Value with Firm Size as a Moderating Variable

This study aims to examine the influence of tax planning and leverage on firm value using firm size as a moderating variable. The model employed in this study is a descriptive quantitative research design using secondary data. The population in this study includes consumer goods sector companies listed on the Indonesia Stock Exchange from 2018-2023. The sample selection process used a purposive sampling method, resulting in 156 observations from 26 companies selected as samples. Hypothesis testing is conducted using a moderation analysis model. The results of the study indicate that tax planning affects firm value and leverage affects firm value. Firm size as a moderating variable is capable of moderating the influence of tax planning and leverage on firm value.

Pengaruh Perencanaan Pajak, Penghindaran Pajak, dan Profitabilitas terhadap Nilai Perusahaan

This research aims to determine the effect of tax planning, tax avoidance, and profitability on firm value. The population in this research is mining sector companies listed on the Indonesia Stock Exchange in financial reports for the 2019-2023 period. The sampling technique in this research used a purposive sampling method and a sample of 58 companies was obtained. The analysis technique used is multiple linear regression analysis using SPSS version 22 software. The results of this research show that profitability has a positive effect on firm value and tax planning and tax avoidance have a negative effect on firm value.

Exploring the impact of tax divergence in financial reporting. A case of Albania (2022)

The interplay between tax divergence and financial reporting in Albania has assumed growing importance. This research, grounded in a post-positivist paradigm, seeks to elucidate the connection between these variables and discern which exerts the greater influence. The methodology is a qualitative dimension involved in the analysis of secondary data from businesses and the examination of tax laws and accounting standards. We elaborate the topic by taking on the one hand the main items of Accounting Standards and on the other hand the main items of the tax legislation in force. Furthermore, the research incorporates a quantitative component using a questionnaire to collect perceptions from professionals. This adds a descriptive or cross-sectional element to the research, but the primary emphasis remains on exploration and understanding, making it predominantly an exploratory research type, employing an ex-post-facto methodology. The study reveals that in the Albanian context, tax regulations wield a substantial impact on the practices of financial reporting. Variations in tax laws often prompt the application of creative accounting techniques, leading to information imbalances that can have ramifications for decision-making. Notable instances have illuminated how tax divergence can yield discrepancies in financial reporting, compelling the necessity for regulatory adaptations and elevated reporting standards. From this research, several pivotal recommendations have emerged. These emphasize the synchronization of legal and accounting frameworks through the reduction of permissible accounting and tax methods. This strategic alignment aims to enhance comparability while minimizing opportunities for divergence. Management is encouraged to acknowledge the significance of effective tax planning, institute a robustly supervised Code of Ethics, and actively endorse its observance. Tax authorities are urged to invest in expanded training, with an urgent imperative for streamlining tax legislation. This paper offers valuable insights for stakeholders such as investors, management, policymakers, regulators, to enhance financial transparency, benefit and compliance by addressing the impact of tax divergence on financial reporting in Albania.

Perencanaan Pajak, Beban Pajak Tangguhan dan Manajemen Laba Pada Perusahaan Non Manufaktur

This study aims to determine the effect of tax planning and deferred tax burden on earnings management listed on the Indonesia Stock Exchange (IDX). The independent variables in this study are Tax Planning and Deferred Tax Burden. At the same time, the dependent variable in this study is Earnings Management. The population in this study consisted of non-manufacturing banking sector companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period, totaling 47 companies. The method of determining the research sample used purposive sampling. Based on the established criteria, the number of samples obtained was 38 companies, and the number of observations was 114. The study results show that partial tax planning and deferred tax burden have a significant effect on earnings management. In contrast, simultaneously, tax planning and deferred tax burden also have a significant effect on earnings management.

Effective Tax Planning and Information Content of Tax Expenses

Effective Tax Planning and Information Content of Tax Expenses

Regional features of the tax burden of IT companies in the context of increasing their sustainability

This article characterizes the dynamics of the tax burden of Russian IT-companies as a key factor in their economic sustainability. This study aims to determine regional characteristics of the level of tax burden in the field of information techno­logy in order to identify best practices with the possibility of further replication of successful experience. To achieve this goal, an analysis is carried out of changes in the tax burden in the post-COVID period compared to 2019. Particular attention is paid to the dynamics of the tax burden depending on the scale of enterprises. The results show that the trend of reducing the tax burden in the post-COVID period is not stable for all Russian regions. The low level of tax burden is associated not so much with the industry of activity (in particular, with the field of information technology), but with regional characteristics (the creation of tax preferences in certain territories). Currently, state support for business through tax methods is aimed more at supporting certain regions and not the sphere of IT. The most typical scale of enterprises in the information technology sector, demonstrating a minimal tax burden, assumes revenue from 30 to 120 mln rubles a year. Such scaling of business in this area allows not only to use tax preferences established by the current Russian tax legislation, but also to find resources for organizing effective tax planning.

Pengaruh Tax Planning, Thin Capitalization, Profitabilitas, Likuiditas dan Ukuran Perusahaan terhadap Nilai Perusahaan

The purpose of establishing a company is to maximize profits by using existing resources and provide prosperity to shareholders. Firm value can be a benchmark for investors' views of a company's performance, which is usually associated with the size of the share price in the capital market. One of the factors that can affect the value of the company is tax. With the acquisition of large profits, the company is responsible for paying large taxes. To minimize the tax burden paid, companies can carry out tax planning and practice thin capitalization. The company's financial performance can also be a consideration for investment decisions by investors. Therefore, this study aims to examine the effect of tax planning, thin capitalization, profitability, liquidity and company size on firm value. With the sampling technique using purposive sampling, 33 consumer non-cyclicals sector companies were obtained which were listed on the Indonesia Stock Exchange for the 2019-2021 period as research samples. Data analysis techniques and hypothesis testing used were coefficient similarity test, descriptive statistics, classic assumption test (normality, autocorrelation, heteroscedasticity, multicollinearity), multiple linear regression analysis, F test, t test and test of the coefficient of determination using SPSS 26. Conclusions from this research is not proven that tax planning, liquidity and firm size have a positive effect on firm value, but thin capitalization and profitability are proven to have a positive effect on firm value.

Tax Planning, Corporate Tax Avoidance and Real Earnings Management: GMM Approach in Nigeria

The study examines the effect of tax planning and corporate tax avoidance on Real Earnings Management (REM) in Nigeria. Data were gathered from the financial reports of 58 listed non-financial firms for twelve years, from 2010 to 2021. Preliminary analyses such as descriptive statistics, correlation matrix, and variance inflation factor were conducted. The Generalized Method of Moments (GMM) was employed to identify a possible effect on REM. The study revealed that tax planning has a positive and significant effect on REM, while corporate tax avoidance has a negative and significant influence on REM. Also, leverage revealed a negative significant effect on REM, while firm growth has no significant effect on REM. However, firm size has a significant positive influence on REM. The study concludes that tax planning and corporate tax avoidance have a significant influence on REM. Thus, the study recommends that tax authorities should ensure that firm management engages in lowering capitalization limits, ensures first-in, first-out instead of last-in, reduces nonobligatory expenses for short periods, and ensures moderate deferred tax expenses in order to reduce REM through tax planning.

The Influence of Tax Planning on the Value of Manufacturing Companies in the Coal Mining Industry Sector Listed on the Indonesian Stock Exchange for the 2018 - 2022 Period

This research aims to determine the effect of tax planning and tax avoidance on the value of mining companies listed on the Indonesia Stock Exchange (BEI) both partially and simultaneously. Tax planning in this research is measured by the Effective Tax Rate (ETR), and profitability is measured by the Net Profit Margin (NPM) as an independent variable. Company value is measured by Book Value Per Share (BVS) as the dependent variable. The population used was 20 mining companies. The sample in this research was selected using descriptive methods and 4 companies were obtained as research objects in the 2018 - 2022 period so that the total sample was 25 samples. This type of research uses an analytical approach. The data analysis technique in this research is quantitative data analysis using SPSS 24 statistical software. The analysis methods used are classical assumptions, multiple linear regression, and hypothesis testing. The results of this research show that the significant value of tax planning is 0.80 > 0.05, so partially the tax planning variable (ETR) has no effect on the value of mining companies (BVS) listed on the Indonesian Stock Exchange.

Analysis of the Effect of Tax Planning, Deferred Tax Burden, and Company Size on Profit Management

Researchers want to re-evaluate data on different units and also the Covid-19 pandemic which has caused several sectors to experience a significant increase in the company's profits. To analyze the effect of tax planning, deferred tax expense, and company size on earnings management. In the basic perspective to understand the concept of earnings management, the organization has several agreements, for example an employment contract between the organization and its directors and an advance agreement between the organization and its bank. Where between the head and management need to expand the utility of each with the data they have. However, again Management has more data than heads, causing data to be unbalanced. In this study using purposive sampling technique, the number of sample data used in this study were 24 companies from the Indonesia Stock Exchange in the goods and consumption sub-sector. does not affect earnings management, Deferred tax burden has an effect on earnings management. With the conclusion that the greater the profit earned, the greater the tax to be imposed on the company, and vice versa. So the company should continue to do tax planning as an effort to minimize the company's taxable profit, because this is legal in the eyes of the State.

Pengaruh Efektifitas Perencanaan Pajak dan Penghindaran Pajak terhadap Manajemen Laba (Studi Pada Perusahaan Non-Manufaktur Sub Sektor Tambang yang Terdaftar di Bursa Efek Indonesia Periode 2019-20220

This study aims to examine the effect of tax planning and tax avoidance effectiveness on earnings management in non-manufacturing mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. The population of this study was 86 companies, and the sample of this study was 31 companies taken using purposive sampling technique. Research data were collected from the company's annual reports obtained from the Indonesia Stock Exchange website. Data analysis used panel data regression analysis. The results of the study showed that tax planning and tax avoidance effectiveness have a significant effect on earnings management. Tax planning has a positive and significant effect on earnings management, meaning that the more effective the tax planning carried out by the company, the higher the earnings management carried out by the company. Tax avoidance has a positive and significant effect on earnings management, meaning that the more effective the tax avoidance carried out by the company, the higher the earnings management carried out by the company.

ПОДАТКОВЕ ПЛАНУВАННЯ У СИСТЕМІ ФІНАНСОВОГО МЕНЕДЖМЕНТУ

The article examines in detail the importance of tax planning at the micro level. The main focus is on the analysis of the concept of tax planning, as well as a comprehensive study of the tactics and tools used in tax planning. It has been established that the tax strategy of the enterprise in the modern paradigm should be determined not only by calculating tax liabilities, but also by carefully studying the possibilities of their optimization. It has been proven that the effective use of tax incentives and the ability to avoid excessive tax burdens make it possible to significantly improve the financial position of business entities. One of the most common methods of reducing the tax burden is strategically oriented tax planning. There are other methods of tax optimization, but not all of them are legally acceptable. In the context of domestic law-making, where tax laws are often contradictory and interpretations can vary, the line between legal and illegal methods of taxation can be blurred and ambiguous. Under such conditions, it is important to clearly distinguish between concepts such as tax evasion, tax avoidance and legitimate tax planning. The tax planning process involves close cooperation between the manager, the accounting (financial) service and the lawyer. These specialists work on the development of appropriate innovative approaches and strategies, which include a thorough study of legislation, specialized literature, and also study successful practices in the field of taxation of other enterprises and organizations. Effective tax planning, involving the involvement of qualified specialists in this field, careful compliance with current legislation, systematic consultations with fiscal authorities and maximum optimization of the tax burden, is a key factor in creating a highly profitable, legitimate and stable business. These measures not only increase the financial efficiency of the enterprise, but also ensure compliance of its activities with legal requirements, thereby strengthening its position on the market.

Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, dan Financial Distress Terhadap Manajemen Laba

The study aims to determine the effect of tax planning and deferred tax expanse on earnings management in consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2018-2022. The population in this study were 113 companies and the research sample was 30 companies within a period of 5 years. The sampling technique used in this study is using sampling techniques. The data used is quantitative data sourced from secondary data, then the data collected is analyzed using descriptive analysis methods, classical assumption testing and hypothesis testing. Hypothesis testing in this study using panel data regression with t test and F test. Based on the results of the study shows that simultaneously tax planning, deferred tax burden, and financial distress have a significant effect on profit management. And the test results partially show that tax planning does not have a significant negative effect on profit management, tax burden has a significant negative effect on profit management, and financial distress does not have a significant negative effect on profit management.

PENGARUH PERENCANAAN PAJAK, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PADA TAHUN 2017-2021

The purpose of this study is to examine and explain the effect of tax planning, leverage, and company size on manufacturing companies in the consumer goods industry sector which are listed at the Indonesian Stock Exchange in 2017-2021. This research was conducted at the Indonesia Stock Exchange for manufacturing companies in the consumer goods industry sector using secondary data and a purposive sampling method. The data analysis method used is quantitative analysis using descriptive statistics, panel data regression analysis, and hypothesis testing using E-views version 10. The results of this research show that tax planning and firm size have no significant effect on earnings management. Leverage have a no significant effect on earnings management. Simultaneously tax planning, leverage, and firm size affect earnings management.

The Effect of Tax Planning and Deferred Tax Charges on Earning Management

This study wants to find out whether tax planning affects earnings management, whether deferred tax expenses affect earnings management, and whether tax planning and deferred tax expenses simultaneously affect earnings management. Through a quantitative approach, explanatory research is used. In determining the sample, the authors used purposive sampling with a population of up to 156 companies and a sample of 42 manufacturing company data listed on the Indonesia Stock Exchange during 2017-2019. The secondary data is in the form of annual financial reports of manufacturing companies obtained through the official website of the Indonesia Stock Exchange, the company's official website, and other sources. The data collection method is the method of literature study and documentation. The analysis techniques are the classical assumption test, descriptive statistical analysis, multiple linear regression analysis, analysis of the coefficient of determination, analysis of the correlation coefficient, and hypothesis testing. The results of this study show 1) partially tax planning has a significant effect on earnings management, 2) partially deferred tax expense has a significant effect on earnings management and 3) simultaneously tax planning and deferred tax expense have a significant effect on earnings management.

The Effect of Tax Planning and Company Size on Earnings Management on Manufacturing Listed in Indonesia Stock Exchange

This study aims to analyze the effect of tax planning and company size on earnings management. The data used in this study are the company's annual financial statements with a total sample of 41 samples taken from the annual financial statements of health subsector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The analysis used is descriptive statistical analysis and multiple linear regression analysis. The results showed that tax planning has no significant effect on earnings management while company size has a significant effect on earnings management. Simultaneously, tax planning and company size have a significant effect on earnings management.

Pengaruh Tax Planning, Investment Opportunity Set dan Growth Opportunity Terhadap Nilai Perusahaan

This study aims to examine and obtain empirical evidence of the effect of tax planning, investment opportunities and growth opportunities on firm value. Sampling using purposive sampling obtained a sample of 9 companies with 45 data. The population in this study are manufacturing companies in the basic and chemical industry sectors which are listed on the Indonesia Stock Exchange during the period 2017 – 2021. The regression model in this study is multiple linear regression analysis. The results of the study show that there is a significant positive influence between the investment opportunity set on firm value, meaning that the higher the investment opportunity set of a company, the higher the tendency of the company to increase firm value in manufacturing companies in the basic industrial and chemical sectors. And the results of the study show that there is no effect of tax planning and growth opportunities on firm value, meaning that the company is not motivated by the value of the company that will be generated but rather towards a smaller tax that must be paid without taking into account the stock price besides that there is a change in the total assets owned by the company in During the research period, economic conditions were unstable, so companies were unable to increase firm value in manufacturing companies in the basic and chemical industries.

The Influence of Tax Planning, Deferred Tax Expenses, Managerial Proficiency, and Managerial Ownership on Earnings Management

Purpose: This study aims to analyze the effect of tax planning, deferred tax expense, managerial skills, and managerial ownership on earnings management.
 Design/methodology/approach: This study uses a quantitative approach in the form of financial statements of food and beverage companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique used in this study used a purposive sampling approach, the number of samples used in this study were 85 samples.
 Findings: The results of this study indicate that tax planning has an effect on earnings management, deferred tax expense has an effect on earnings management, managerial skills have no effect on earnings management, managerial ownership has no effect on earnings management and tax planning, deferred tax expenses, managerial skills and managerial ownership have an effect simultaneously on earnings management
 Research limitations/implications: The study uses only one dependent variable, namely earnings management, and uses 4 independent variables, namely Tax Planning, Deferred Tax Expenses, Managerial Skills and Managerial Ownership, this research does not use it until 2022 because the financial reports of the sample companies have not yet been published.
 Practical implications: For companies this research is used to add insight regarding the effect of tax planning, deferred tax expense and managerial skills and managerial ownership on earnings management
 Originality/value: This Paper is Original
 Paper type: Research paper