Tax Aggressiveness Research Articles

The Effect Of Corporate Social Responsibility Disclosure, Independent Commissioner, Audit Committee And Company Size On Tax Aggressiveness

This study aims to examine and analyze the influence of Corporate Social Responsibility Disclosure; independent commissioner; audit committee; and company size on Tax Aggressiveness in mining companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The population in this study is 53 mining sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The research sample was selected using a purposive sampling technique in order to obtain 15 companies that met the research criteria during the 2020-2022 timeframe. Data analysis used multiple linear regression analysis techniques. Data were analyzed using SPSS version 23. Based on the results of the tests that have been carried out, it shows that the Corporate Social Responsibility variable, the independent commissioner and the audit committee has no significant effect on tax aggressiveness. The company size variable has a positive effect on tax aggressiveness. Simultaneously the variables of corporate social responsibility, independent commissioners, audit committees and company size have no significant effect on tax aggressiveness. The weakness of this research is the limitation of the use of research variables. Moreover, researchers only use research objects in specific sectors for a limited period of time, i.e. for 3 years.

Tax Planning And Tax Aggressiveness Before And After The Implementation Of Psak 73 (Study On Service Companies In The Retail Trade And Financing Subsectors For The 2017-2022 Period)

This research will provide knowledge regarding tax planning and tax aggressiveness before and after the implementation of PSAK 73. The population used in this research is service sector companies with retail trade & financing company subsectors that have gone public information and are listed on the Stock Exchange. Indonesian Securities (BEI). This research uses data analysis methods including descriptive statistical analysis, normality testing, and hypothesis testing. This test was tested using the Microsoft Excel application and the Statistical Package for the Social Sciences (SPSS) software version 27. The results of the research show that Tax Planning has improved: Implementation of PSAK 73 has had a significant impact on tax planning behavior in retail trade and financing services companies and The research results also show that there is a significant difference in the level of tax aggressiveness before and after the implementation of PSAK 73.

The effect of financial pressure and corporate social responsibility on tax aggressiveness: The moderating effect of the audit committee

This research aims to examine the effect of financial pressure and corporate social responsibility (CSR) on tax aggressiveness. In addition, this research also investigates whether audit committee can moderate the effect of financial pressure and CSR on tax aggressiveness. In this research, the financial pressures include financial targets and external pressures. This quantitative research uses secondary data with the population of all manufacturing companies listed on the Indonesian Stock Exchange period 2019-2021. Sampling is conducted using purposive sampling technique involving 216 companies obtained during three years of observation. Data analysis is conducted using Smart PLS 3.0 with SEM-PLS application to test the direct and moderating effect. The results of this research show that financial target has a negative effect on tax aggressiveness, while external pressure has a positive effect on tax aggressiveness. CSR has no effect on tax aggressiveness. Audit committee cannot moderate the effect of financial target, external pressure, and CSR on tax aggressiveness. This research contributes to the development of accounting literacy, especially in the study of financial pressure, CSR, audit committee and tax aggressiveness. Measuring tax aggressiveness can be done using CETR by adding the CSR variable as an independent variable with GRI standards. In addition, this research also uses financial pressure variable from the fraud triangle theory which is related to tax aggressiveness.

PENGARUH TRANSFER PRICING TERHADAP AGRESIVITAS PAJAK DI PERUSAHAAN MULTINASIONAL

Transfer pricing is a pricing method used in transactions between companies within the same group with the aim of optimizing global profits through favorable pricing agreements. This strategy is commonly used by multinational companies to reduce tax liabilities by transferring income to jurisdictions with lower tax rates, thereby potentially increasing tax aggressiveness. The investigation conducted in this study examines the correlation between transfer pricing and tax aggressiveness, focusing on PT Adaro Energy Tbk as a case study, which is a multinational energy company based in Indonesia. The main objective of this investigation is to assess transfer pricing in relation to the tax behavior of multinational companies. Using the Systematic Literature Review (SLR) methodology, this research involves compiling various journals accredited by SINTA. The findings lead to the conclusion that transfer pricing does not have a significant impact on the tax behavior of multinational companies. Consequently, the authors propose the introduction of additional variables to evaluate tax behavior in multinational companies. This discovery emphasizes the need for enhanced regulation and oversight of transfer pricing practices by tax authorities to ensure compliance and equity in the tax system.

Moderation of tax attitudes on the relationship of knowledge and tax incentives on sustainable MSMEs performance

Recently, public opinion regarding tax avoidance has become unbreakable; and issues related to tax institutions are disrupting tax revenues. Tax avoidance leads to an issue that still requires resolution and is firmly entrenched among the business community in developed countries. The small and medium business sector refers to a sector that is involved in aggressive tax avoidance practices. Thus, tax can be accepted as a problem to achieve sustainability. This research applies a fiscal psychology theory approach with a survey approach on 150 MSME owners in Bandung City, West Java. The collected data was then analyzed using the Partial least squares approach to test and analyze the hypothesis. The results of this research show that tax knowledge and the tax incentives provided have a positive effect on the sustainable business performance of MSMEs in Bandung. Apart from that, this research also proves that tax attitudes are a determinant that can strengthen or weaken the relationship between tax knowledge and the tax incentives provided in achieving sustainable MSME business performance. It is hoped that the results of this research will add to the literature and expand the body of knowledge, especially in the context of taxation and business performance, and for practitioners, especially business owners. It can be a consideration that compliance in paying taxes is an essential factor in achieving business performance.

Optimizing Tax Aggressiveness: Unraveling The Impact Of Liquidity, Profitability, Leverage, Firm Size, Inventory Intensity, and Capital Intensity

Optimizing Tax Aggressiveness: Unraveling The Impact Of Liquidity, Profitability, Leverage, Firm Size, Inventory Intensity, and Capital Intensity

Earnings Management, Tax Avoidance, and Profitability Among MNC’s in Indonesia

The study examines the influence of earnings management and tax avoidance on the profitability of parent multinational companies in Indonesia, except the financial sector, actively listed on the Indonesia Stock Exchange during the research period. The research period used in this study starts from January 1, 2019, to December 31, 2022. The research results were processed using panel data regression, the best model regression was random effect model. One independent variable, earnings management, was found not to significantly affect profitability. However, the study found that the level of tax avoidance has a positive and significant impact on company profitability. The size of the board of commissioners' independence as a moderating variable did not strengthen or weaken the independent variables simultaneously or partially against company profitability, but independence board of commissioners could significantly affect on profitability as independent variables. This is a quantitative research with hypothesis testing. The implications of this study state that there is a high tax aggressiveness in Indonesia due to the actions of multinational companies in global transactions, thus recommending that the government further evaluate current international tax policies.

Monitoring of the BEPs actions plan implementation in the context of fiscal regulation: scientific substantiation of the methodology

Since January 2017, Ukraine has joined the OECD's Inclusive Framework and committed itself to implementing the BEPS Minimum Standard. The national tax system is similar in structure to the tax systems of developed countries. At the same time, the country's recognition of generally accepted standards for combating aggressive tax planning requires significant adaptation of the legal framework. Monitoring of the legislative process of implementing the BEPS Action Plan is an important area of further development of state regulation in the tax area and an effective means of achieving the proper quality of tax legislation and creating a modern and efficient tax system. The regulatory assessment of the state of national legislation will facilitate a detailed understanding and analysis of possible positive effects, achievement of results in the fight against tax evasion and base erosion, and avoidance of legal conflicts and contradictions. Monitoring the legislative process of implementing the BEPS Action Plan measures allows us to identify the necessary areas for improving the national legislative system and track the positive and negative effects of the application of legislative norms. Monitoring of regulatory legal acts is a tool for the development of future-oriented legislation, as it involves the study of legislation to obtain information necessary for assessing, forecasting, controlling and formulating recommendations for improving the regulatory framework and ensuring its optimal condition. As a member of the OECD Inclusive Framework, Ukraine has implemented the BEPS Action Plan Minimum Standard through significant adaptation of the national tax legislation and its approximation to the provisions of international tax instruments. Monitoring of the legislative process of implementing the BEPS Action Plan is an important area of development of state regulation in the tax area and an effective means of achieving the proper quality of national tax legislation and further development of an effective tax system.

Pengaruh Ukuran Perusahaan dan Manajemen Laba terhadap Agresivitas Pajak

ABSTRACT The objective of this quantitative study is to examine the relationship between earnings management, company size, and tax aggressiveness. The analysis is limited to non-cyclical consumer companies that were publicly traded on the Indonesia Stock Exchange between 2017 and 2021. A purposive sampling technique was applied to obtain a representative sample of 26 companies. The analysis of secondary data obtained from annual financial reports involved the application of panel data regression. This approach involved conducting descriptive statistical analysis, hypothesis testing, classical assumption tests, and selection of regression models. The results suggest that although there is a partially negative relationship between company size and tax aggressiveness, there is no statistically significant effect of earnings management. Nevertheless, when taken into account in tandem, earnings management and company size have a significant impact on tax aggressiveness.

Determinants Of Tax Aggressiveness

This study aims to examine the factors that influence tax aggressiveness in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX). The variables used in this study are profitability (ROA), leverage, company size (size). The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sample in this study was selected using purposive sampling, and 63 data were taken. The data was analyzed using SmartPLS. The results of this study indicate that profitability and leverage have a positive and significant effect on tax aggressiveness while company size has no effect on tax aggressiveness.

Firm characteristics and tax aggressiveness of quoted companies in Nigeria

Firm characteristics and tax aggressiveness of quoted companies in Nigeria

The Influence Of Political Connections and Capital Intensity On Tax Aggressiveness

The Influence Of Political Connections and Capital Intensity On Tax Aggressiveness

Are Private Firms More Aggressive Tax Planners?

ABSTRACT Drawing on confidential Internal Revenue Service (IRS) data, we examine whether privately held corporations are more aggressive tax planners than their publicly held peers. Contrary to conventional wisdom, we find no consistent evidence that private firms are more aggressive tax planners. We then examine whether private firms’ tax planning differs from that of public firms more generally. We find that private firms engage in more conforming tax planning (planning that also reduces pretax accounting income). However, tests of nonconforming tax planning reveal that private firms generally engage in the same or less planning relative to their public peers. Overall, our findings cast doubt on the belief that private firms are generally more aggressive tax planners than are public firms, but confirm that they engage in more of some forms of general (i.e., conforming) planning. Data Availability: The IRS provided confidential tax information to Michele S. Mullaney pursuant to an Intragovernmental Personnel Act of 1970 (IPA) agreement through the Statistics of Income (SOI) Joint Statistical Research Program (JSRP). JEL Classifications: H25; H26; K34; M41.

Do public disclosures of investments in tax planning attract monitoring by tax authorities?

Given the returns to investments in tax planning documented by prior studies, we predict that disclosures of investments in tax planning required by the SEC could inform tax authorities about the benefits of examining particular firms. Consistent with this notion, we find that the amount of tax non-audit services fees a firm reports in the current year is significantly associated with multiple measures of tax authority monitoring over the subsequent years. This result is stronger among firms with greater bargaining power who may be able to demand more aggressive tax planning advice from their auditors. Additionally, we find that our results are concentrated within non-audit fees related to tax planning, rather than tax compliance. Our findings contribute to research on tax enforcement and auditor-provided tax services, and have practical implications for firms considering purchasing tax services from their auditors and corporate stakeholders assessing firms’ potential exposure to tax enforcement. Further, our study has public policy implications by providing evidence of an unintended consequence of SEC disclosure requirements.

Comparative Analysis of Abuse in Online Games Between University Students With and Without Disabilities

Objective: The objective of this study is to investigate the relationship between corporate social responsibility and tax aggressiveness, with the aim of looking at the firmness of the relationship. Theoretical Framework: This study aims to examine the strength and reliability of the connection between corporate social responsibility (CSR) and aggressive tax dodging actions through the utilization of a meta-analysis methodology. Method: The quantitative method used is a meta-analysis approach of 61 studies and 228 observations. Results and Discussion: The results of this study found a firm relationship between corporate social responsibility and tax aggressiveness. Through a meta-analysis, the results of the negative relationship between CSR and tax agressiveness were obtained. The next result was to confirm that the heterogeneity of previous research results related to CSR, and tax agresiveness was due to the diversity of CSR measurement strategies and characteristics of the state legal system. Research Implications: This research has provided input into the fields of accounting and taxation by giving confidence in the relationship between aggressive tax behavior and the existence of disclosures of social responsibility Originality/Value: This research is one of several studies using a meta-analysis approach. Different from other topics raised using this approach, in this research, the emphasis of the study is on the disclosure of CSR, which is correlated with the degree of the tendency of aggressive tax behavior or activities. The study also uses moderators that have not been used in previous meta-analysis studies, namely state law characteristics.

Pengaruh Kinerja Keuangan, Intensitas Aset Tetap, Dan Ukuran Perusahaan Terhadap Agresivitas Pajak

This study aims to empirically determine the influence of financial performance, fixed asset intensity, and company size on tax aggressiveness in the consumer non-cyclicals manufacturing sector listed on the Indonesia Stock Exchange from 2018 to 2022. The sample selection used purposive sampling, resulting in 21 consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The data analysis employed multiple regression analysis with data processing using Eviews 12SV software. The results show that financial performance has a significant partial influence on tax aggressiveness, while fixed asset intensity and company size do not have a significant influence. However, when considered together, financial performance, fixed asset intensity, and company size collectively influence tax aggressiveness.

The Effect Of Profitability And Liquidity On Tax Aggressiveness With Good Corporate Governance As A Moderation Variable

The Effect Of Profitability And Liquidity On Tax Aggressiveness With Good Corporate Governance As A Moderation Variable

Analysis of The Influence of CEO by Gender on Tax Aggressiveness in Manufacturing Companies Listed on The Indonesian Stock Exchange

Analysis of The Influence of CEO by Gender on Tax Aggressiveness in Manufacturing Companies Listed on The Indonesian Stock Exchange

Pengaruh Capital Intensity, Manajemen Laba , Dan Likuiditas Terhadap Agresivitas Pajak Pada Perusahaan Property Dan Real Estate Yang Terdaftar Pada Bursa Efek Indonesia 2017-2022

This study aims to examine the effect of Capital intensity, Earnings Management, and Liquidity on Tax Aggressiveness in Property and Real Estate Companies listed on the IDX 2017-2022. In this study, tax aggressiveness is measured using the effective tax rate (ETR). This type of research is quantitative using secondary data sources in the form of annual financial reports or annual reports through the Indonesian Stock Exchange (IDX). The population used in this study are companies engaged in property and real estate listed on the Indonesia Stock Exchange (IDX) starting from 2017-2022. The sampling technique in this study used purposive sampling with several criteria determined to obtain 14 companies with 84 data obtained. Data analysis techniques using Descriptive Statistics, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Test using the SPSS 25 program. The results of this study indicate that partially Capital Intensity has a negative and significant effect on Tax Aggressiveness, partially Earnings Management has no effect on Tax Aggressiveness, and partially Liquidity has a positive and significant effect on Tax Aggressiveness. The results of the study simultaneously show that Capital Intensity, Earnings Management, and Liquidity have a significant effect on Tax Aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange 2017-2022. Keywords: Capital Intensity, Earnings Management, Liquidity

Peran Agresivitas Pajak dalam Strategi Keuangan Perusahaan: Analisis terhadap Ukuran, Leverage, dan Profitabilitas

Tax aggressiveness has been a major focus in the corporate finance literature, because it influences strategic decisions related to tax payments and corporate financial performance. Previous studies show that tax aggressiveness can interact with factors such as company size, leverage, and profitability, but not many studies have specifically analyzed this relationship. This research aims to analyze the role of tax aggressiveness in a company's financial strategy with a focus on its effect on company size, leverage and profitability. The method used in this research is multiple regression analysis of financial data from a number of companies spread across various industrial sectors. Data was collected from the company's annual financial reports and analyzed using statistical software. The results of the analysis show that tax aggressiveness has a significant impact on the company's financial strategy, by influencing size, leverage and profitability. These findings indicate that firms tend to adopt certain financial strategies to optimize their tax benefits.