Tax Avoidance In Companies Research Articles

PENGARUH SALES GROWTH, KARAKTER EKSEKUTIF DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE: Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals Subsektor Food & Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022

This research aims to determine and test the influence of sales growth, executive character and capital intensity on tax avoidance in companies in the Consumer Non-Cyclicals Food & Beverage Subsector listed on the Indonesia Stock Exchange in 2018-2022. The population is 84 companies. The sample determination method used purposive sampling, obtained 20 companies with a research period of 5 years so that the total research sample was 100. Data processing used the Eviews 12 Statistical Program by collecting related data then analyzing descriptive statistics, estimating regression models, suitability tests model, classical assumption test, coefficient of determination (R2), panel data regression analysis, F statistical test and t statistical test, t statistical test results. The results of the F statistical test, sales growth, executive character, and capital intensity simultaneously influence tax avoidance. sales growth variables partially have no effect on tax avoidance, but executive character and capital intensity partially have an effect against tax avoidance.

Pengaruh Tunneling Incentive Dan Mekanisme Bonus Terhadap Tax Avoidance: Systematic Literature Review

The importance of taxes in economic development for developing countries, with a focus on tax avoidance as the main obstacle in achieving optimal tax revenues. The aim of this research is to review the influence of bonus mechanisms and tunneling incentives on tax avoidance in companies. This research method uses the Systematic Literature Review (SLR) method to analyze journals and articles published between 2017 and 2024, with a focus on the themes of tax, tunneling incentives, bonus mechanisms and tax avoidance. Of the 59 articles that have been selected, only 57 articles are used as research sources in this journal. The development of the number of publications related to the influence of bonus and tunneling incentive mechanisms on Tax Avoidance is still fluctuating from 2017 - 2024. It can be concluded that bonus mechanisms and tunneling incentives have different roles in influencing tax avoidance. various research sources: incentive tunneling variables can reduce tax avoidance, while bonus mechanism variables can increase tax avoidance. Tax evasion is a complex problem that requires clear consideration and law enforcement by the government and business world to ensure legal and fair tax payment practices.

DIGITAL TRANSFORMATION AND TAX AVOIDANCE OF THE INDONESIAN BASIC MATERIALS AND ENERGY SECTOR

This study was conducted to obtain empirical evidence regarding the effect of profitability, digital transformation, CFO co-optation, fixed asset intensity, institutional ownership, and independent commissioners on tax avoidance in companies included in the basic material sector category listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique in this study used the purposive sampling method so that as many as 30 companies were obtained. The data analysis method uses multiple regression analysis. The results of this study show that CFO co-optation and intensity of fixed assets positively affect tax avoidance. Meanwhile, digital transformation does not affect tax avoidance. Furthermore, this study discusses research results in theoretical and practical domains.

Pengaruh Transfer pricing dan Sales Growth Terhadap Tax avoidance Pada Perusahaan di Bidang Teknologi (Data IDX 2021-2023)

The global technology sector has experienced significant growth, leading to increased scrutiny of tax practices within companies. Transfer pricing, the practice of setting prices for transactions between affiliated entities, has been a focus of regulatory bodies and academics. The relationship between Sales Growth and Tax Avoidance is an important aspect that has not been explored in the context of technology companies. This research aims to examine the relationship between Transfer pricing, Sales Growth, and Tax Avoidance in the technology industry by utilizing data from the Indonesia Stock Exchange (BEI) from 2021 to 2023. This research uses quantitative methodology, specifically utilizing IDX financial data. for technology companies. Transfer pricing practices will be assessed through financial indicators, while Sales Growth will be measured as a percentage increase in revenue during the research period. Tax Avoidance will be operationalized using predetermined metrics such as effective tax rates. Statistical methods, such as regression analysis, will be used to identify patterns and correlations between variables. Research findings show that there is no relationship between Transfer Pricing and Sales Growth and Tax Avoidance in companies operating in the Technology Sector.

Pengaruh Deferred Tax Dan Tingkat Utang Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar Di Indeks Sri-Kehati 2021-2023

The aim of this research is to find the effect of deferred taxes and debt ratios on tax avoidance in companies listed on the SRI-KEHATI Index on the Indonesia Stock Exchange throughout the period 2021 to 2023. This research uses descriptive methodology with a quantitative approach. This research data comes from secondary data sources, specifically obtained from www.idx.com. The study encompasses a population of 25 companies, selected through purposive sampling methodology, This leads to the selection of a sample comprising 20 companies observed over a span of three years period (2021-2023) with 60 qualifying data points. Data analysis employs Utilizing descriptive statistical tests in conjunction with classical assumption tests, the study employs multiple linear regression analysis, Conducting hypothesis testing through the utilization of F and t tests, along with determination coefficient assessments.The findings from this study suggest that, in partial (t) terms, the Deferred Tax variable does not exert a statistically significant impact on tax avoidance. Furthermore, The Debt Ratio variable does not show any influence on Tax Avoidance. Simultaneously (F), both Deferred Taxes and Debt Levels together do not have a statistically significant effect on tax avoidance in companies listed on the SRI-KEHATI index. Keywords: deferred tax, debt ratio, tax avoidance

THE EFFECT OF PROFITABILITY, EXECUTIVE CHARACTER AND COMPANY SIZE ON TAX AVOIDANCE

This study aims to determine the effect of profitability, executive character and company size on tax avoidance in companies in the primary consumer goods sector (consumer noncyclical) listed on the Indonesia Stock Exchange for the period 2018-2022. The population in this study was 70 companies. This study used 40 companies in the primary consumer goods sector (consumer noncyclical) listed on the IDX, the sampling technique used was the proportionate stratified random sampling technique from the period 2018-2022 with a sample number of 200 data. The data used are quantitative data sourced from secondary data, then the data collected are analyzed using descriptive analysis methods and multiple linear regression analysis followed by multicollinearity tests, autocorrelation tests, heteroscedasticity tests, normality tests and correlation analysis. Based on the results of the study shows that simultaneously profitability, executive character and company size have an insignificant effect on tax avoidance. And the test results partially show that profitability has a significant positive effect on tax avoidance, executive character has a positive effect is not significant and company size has a negative effect is not significant on tax avoidance.

Corporate Social Responsibility and Tax Avoidance: Do Socially Responsible Firms in Indonesia Pay More Taxes

The practice of tax avoidance in companies has increased since 2000, and has harmed the country's economic development. Tax avoidance is as vital as environmental issues, in this case it is interpreted as a form of Corporate Social Responsibility (CSR) report. This research tries to analyze environmental, social, and governance performance that influences tax avoidance activities in companies, with a sample of 86 companies listed on the Indonesia Stock Exchange in the past 10-year period, namely 2013-2022. The research method used is quantitative, using data obtained from financial reports, annual reports, and other quantitative data through the Refinitiv Eikon database. The data analysis technique used is panel regression using the Eviews 9.0 application. The research results show that the level of CSR reporting based on ESG performance has a negative effect on tax avoidance practices. A low level of CSR reporting actually indicates high tax avoidance, meaning that CSR disclosure or reporting is only a formality for compliance with policy, but the level of tax avoidance is actually quite high. This is a form of action from the company to maximize the gaps that exist in tax laws and regulations in Indonesia. This research also shows that CSR disclosure is reflected in ESG performance, so it is necessary to expand other variables over a certain time span. Further research can also be carried out using other methods, with the hope that the research results can make a positive contribution to both stakeholders and the company.

Pengaruh Capital Intensity Dan Leverage Terhadap Tax Avoidance Pada Perusahaan Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (BEI) Pada Tahun 2019-2021

This study aims to determine and analyze the effect of capital intensity, profitability, and leverage on tax avoidance in companies listed on the Indonesia Stock Exchange in the property and real estate sector during 2019-2021. The research method used is quantitative and uses research variables including "Capital Intensity" (X1), "Leverage" (X2), and "Tax Avoidance" (Y). The sample of companies using purposive sampling method in this study obtained 22 property and real estate companies during the 2019-2021 period. The research data used is secondary data with a Structural Equation Modeling (SEM) approach based on Partial Least Squares (PLS). This study has results that show, a) p-value capital intensity on tax avoidance 0.014 < 0.05; c) p-value leverage on tax avoidance 0.003 > 0.05. Conclusion, capital intensity and leverage can significantly affect the increase in tax avoidance in property and real estate sector companies.
 Keywords: Tax Avoidance, Capital Intensity, Leverage, Property and Real Estate

The effect of institutional and managerial ownership on tax avoidance: an empirical study of coal subsector mining companies listed on the Indonesian stock exchange for the 2017-2021 period

This study aims to determine whether institutional and managerial ownership affect tax avoidance in coal subsector mining companies listed on the Indonesian stock exchange. The factors tested in this study are institutional ownership and managerial ownership, while tax avoidance is the dependent variable. The research method used in this study is the explanatory method. The population in this study are coal mining companies listed on the Indonesian stock exchange. The sampling technique used in this study was purposive sampling with a total sample of 6 companies. The data analysis used in this research is panel data regression analysis. The program used to analyze the data is Eviews 12. Based on the study results, it can be concluded as follows: (1) the study results show that institutional ownership affects tax avoidance in companies in the coal mining sub-sector listed on the Indonesia Stock Exchange. (2) The study results show that managerial ownership affects tax avoidance in coal mining sub-sector companies listed on the Indonesia Stock Exchange. (3) The study results show that institutional and managerial ownership affect tax avoidance in coal mining sub-sector companies listed on the Indonesia Stock Exchange.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021

In this study, tax avoidance in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange in 2019–2021 will be analyzed in relation to profitability, leverage, and sales growth. This research is quantitative. With 51 Manufacturing Companies in the Consumer Goods Industry Sector that are listed on the Indonesia Stock Exchange for the 2019–2021 period as the study population. then get a sample preferably 60 samples. Multiple linear regression analysis using the SPSS 25.0 program is the data analysis method used in this study. The results of this study indicate that the calculation of the hypothesis partially Profitability variable has a negative and partially insignificant effect on Tax Avoidance in consumer goods industry sector companies, Leverage has a positive and partially significant effect on Tax Avoidance in consumer goods industry sector companies, Sales Growth has a negative effect and partially insignificant to Tax Avoidance in companies in the consumer goods industry sector. The results of the study simultaneously variable Profitability, Leverage and sales growth do not have a significant effect on the Tax Avoidance variable.

Tax Avoidance Dynamics in Automotive: Sales, Age, Profit, Size Insights

This study investigates the determinants of tax avoidance in the automotive industry, focusing on the influence of sales growth, company age, profitability, and company size. Utilizing a purposive sampling method, a sample of nine automotive companies listed on the stock exchange during the 2015-2018 period was analyzed through secondary data analysis employing Multiple Linear Regression. The results indicate that both sales growth and company age exert a significant impact on tax avoidance in automotive companies. Additionally, profitability demonstrates a partial effect on tax avoidance, while company size also influences tax avoidance within the sector. These findings enhance our comprehension of the factors influencing tax avoidance behavior, offering valuable implications for policymakers, regulators, and stakeholders in promoting tax compliance and transparency within the automotive industry.
 Highlights:
 
 Significant factors: The study identifies sales growth, company age, profitability, and company size as key determinants of tax avoidance behavior in automotive companies.
 Implications for policymakers: The findings offer valuable insights for policymakers and regulators in enhancing tax compliance and transparency within the automotive industry.
 Importance of understanding tax avoidance: The study contributes to our understanding of the factors influencing tax avoidance behavior, shedding light on the dynamics within the automotive sector and aiding stakeholders in developing strategies to address tax avoidance effectively.
 
 Keywords: Tax avoidance, Automotive industry, Sales growth, Company age, Profitability, Company size.

Pengaruh Tarif Pajak Efektif, Intenistas Persediaan dan Kepemilikan Mayoritas Terhadap Tax Avoidance pada Perusahaan Indeks Kompas100 Tahun 2017-2021

This study aims to determine the effect of the effective tax rate, inventory intensity and majority ownership on tax avoidance in companies listed on Kompas 100 for 2017-2021. This type of research is quantitative using secondary data obtained from the Indonesia Stock Exchange (IDX). The research was conducted at companies with a compass index of 100. The data sampling technique used purposive sampling, 14 companies were used as research samples with observations for 5 years 2017-2021. The results of the study show that partially the effective tax rate and majority ownership do not have a significant effect on tax avoidance, while inventory intensity has a significant effect on tax avoidance. Simultaneously the effective tax rate, inventory intensity and majority ownership have a significant effect on tax avoidance.

The Effect of Profitability, Public Ownership and Fiscal Loss Compensation on Tax Avoidance Moderated by Audit Quality

Tax Avoidance is conducted by the taxpayer to minimize the company’s tax burden. The objective of this research was to examine the determinants of profitability, public ownership and fiscal loss compensation to practice tax avoidance in companies listed on the Indonesia Stock Exchange for the period 2015-2019. Book Tax Different was used as a benchmark of tax avoidance. The data in this research were obtained from the company financial statements and annual reports on the Indonesia Stock Exchange (IDX) website or related company websites. The sample used in this study were 97 companies consisting of the banking, property, finance and mining sector listed on the IDX for the period 2015-2019, with a total of 485 samples. The sampling technique was purposive sampling method. The analytical tool used to analyze the hypothesis was Eviews 11.0. The results showed that the profitability, public ownership and fiscal loss compensation had no effect on tax avoidance, but audit quality could moderate profitability and public ownership of tax avoidance.

THE EFFECT OF INDEPENDENT COMMISSIONERS, COMPANY SIZE AND PROFITABILITY ON TAX AVOIDANCE IN COMPANIES LISTED IN THE IDX80 INDEX OF THE INDONESIA STOCK EXCHANGE

This study aims to analyze the Effect of Independent Commissioners, Company Size and Profitability on Tax Avoidance in Companies Listed in the IDX80 Index of the Indonesia Stock Exchange. The research method used is a quantitative method with secondary data obtained by collecting the annual financial statements of IDX80 companies on the Indonesia Stock Exchange page. The research sample was 57 IDX80 companies selected using a purposive sampling technique. The data analysis technique used is descriptive statistics, analysis prerequisite test, classical assumption test, multiple linear regression test and hypothesis testing. The results of this study indicate that independent commissioners have no effect on tax avoidance, company size harms tax avoidance and profitability has no effect on tax avoidance. The coefficient of determination in this study is 6%, indicating independent commissioners' ability, company size and profitability to affect tax avoidance. At the same time, the rest is influenced by other factors not examined

Ranking the Key Indicators of Tax Avoidance in Companies Using the Exploratory Factor Analysis Approach

The method of measurement and factors affecting tax avoidance is one of the important topics of accounting, and its measurement criteria are important in order to create an evaluation framework and its relationship with the concept of tax planning. Therefore, according to the possibility of accessing the data, the statistical sample consisted of companies admitted to the Tehran Stock Exchange in two five-year periods (1389 to 1393 and 1394 to 1399) due to the change in tax laws, and 12 effective tax rates were selected as variables. According to the results of the exploratory factor analysis, for the entire sample and separately for each industry, taking into account the declared and determined tax figures of the companies, the highest frequency is due to factor loadings with accrual and paid tax factors in the long term, therefore, taking into account the determined tax figures, the highest coefficient The explanation is given by the effective cash rate difference TA_Cash_ETR and the lowest by the difference between accounting profit and taxable Perm, and including the declared tax figures, the two measures of the effective cash rate difference TA_Cash_ETR and the three-year cash effective tax rate Cash_ETR3 have the highest and permanent differences based on optional accrual items DTAX, have had the lowest explanatory coefficients, in other words, the mentioned criteria have the most and the least relevance in measuring the tax avoidance of companies active in Iran's economic environment. According to the nature of the industry and legal regulations, the most explanatory of those long-term criteria, especially based on cash flow, which is adjusted with the industry where the company operates, also despite the fact that it is more important to include the firm figures of the companies in order to measure the purpose of the research, with Including the stated figures, the mentioned criteria have been effective and reliable.

The Effect of Audit Quality and Accounting Conservatism on Tax Avoidance in Companies That Are Members of The Sri Kehati Index

The phenomenon that has occurred in tax avoidance by PT. Toyota Motor Manufacturing Indonesia by utilizing transfer pricing transactions to avoid paying taxes. This is done to avoid paying high taxes in Indonesia. This study aims to provide empirical evidence of the effect of audit quality and accounting conservatism on tax avoidance. This study uses a quantitative approach and the data used are secondary data in the form of annual reports and annual financial reports. The population in this study are companies that are members of the Sri Kehati index which are listed on the Indonesia Stock Exchange for the 2016-2020 period. Determination of observation data using purposive sampling in order to obtain observation data as many as 20 companies with a total research observation data is 100 observation data. The data analysis technique used in this study is panel data regression with several tests including descriptive statistical tests, panel data model tests, panel data model selection tests, classical assumption tests, panel data regression tests, coefficient of determination test (R2), F test (simultaneous test), and t test (partial test) with the help of statistical data processing software E-views version 9. The results showed that audit quality had an effect on tax avoidance. Accounting conservatism has no effect on tax avoidance. Audit quality and accounting conservatism have an effect on tax avoidance.

THE EFFECT OF INDEPENDENT COMMISSIONERS, COMPANY SIZE AND PROFITABILITY ON TAX AVOIDANCE IN COMPANIES LISTED IN THE IDX80 INDEX OF THE INDONESIA STOCK EXCHANGE

The purpose of this study is to investigate the impact of independent commissioners, company size, and profitability on tax avoidance in companies listed on the Indonesia Stock Exchange's IDX80 index. The research method employed is a quantitative research method using correlational research. The IDX80 companies listed on the Indonesia Stock Exchange in 2019 - 2020 comprise the population in this study, with a total of 80 companies. The information was gathered by gathering the annual financial statements of the IDX80 companies from the Indonesia Stock Exchange website. In this study, the affordable population consisted of 57 IDX80 enterprises, with a sample of 50 companies drawn using a simple random sampling technique based on the Isaac and Michael formula. Data collection methods based on documentary techniques. Descriptive statistics, analysis requirements testing, classical assumption testing, multiple linear regression testing, and hypothesis testing are the data analysis techniques used. According to the findings of this study, independent commissioners have no effect on tax evasion, company size influences tax avoidance, and profitability has no effect on tax avoidance. The coefficient of determination in this study is 6%, indicating the potential of independent commissioners, company size, and profitability to influence tax avoidance, while the remainder is influenced by other factors that were not investigated.

기업지배구조와 조세회피

[Purpose]This paper examines the relationship between various characteristics of the corporate governance and the tax avoidance. [Methodology]We measure the tax avoidance by using long－run effective tax rates (GAAP ETR and current ETR are used in this research) following Dyreng et al. (2008). This study examines not only the level of tax avoidance but also the sustainability of a firm’s tax strategy following McGuire(2013). [Findings]The results show that the ownership concentration has a significant relation to the corporate tax management. To explain concretely, the ownership concentration has negative associations with the corporate tax avoidance and positive associations with the sustainability of the tax strategy. It suggests that the owners face “asymmetry in cost distribution” due to much larger equity ownership, so they forgo the risky tax avoidance. It is possible to distribute tax costs, whereas it is difficult to distribute non－tax costs. The higher ownership concentration is, the more owners are concerned with non－tax costs such as potential penalty and reputation damage from being involved in a tax related lawsuit etc. [Implications]This study described the decrease in tax avoidance in companies with high concentration of ownership as “asymmetry in cost distribution” rather than capital market pressure. The “asymmetry of cost distribution” can be said to be a risk that Korea’s corporate governance structure, which exercises control over its stake, has come to bear.

The Effect of Corporate Governance on Tax Avoidance with Profitability as Moderating Variable

This study aimed to examine and analyze the effect of corporate governance on tax avoidance through profitability as a moderating variable. This research is positive research using deductive reasoning by suggesting a theory which is then tested on a research design. The population in this study are companies listed on the Indonesia Stock Exchange from 2017-2021. Sample selection was made by using a purposive sampling method. The research results after testing 505 samples found that companies with good corporate governance tend not to do tax avoidance. Finally, this study provides empirical evidence regarding what factors can reduce the level of tax avoidance in companies by implementing good corporate governance. In addition, the researcher suggests that further research consider conducting cross-country comparative research because tax avoidance is not only a problem for Indonesia but also a global problem.

Pengaruh Karakter Eksekutif, Kompensasi Eksekutif, dan Intensitas Modal Terhadap Penghindaran Pajak

The purpose of this study was to examine and obtain empirical evidence regarding the effect of Executive Character, Executive Compensation, and Capital Intensity on Tax Avoidance. In this study, tax avoidance is measured using the company's Cash Effective Tax Rates (CETR), namely the amount of tax payments divided by profit before tax. This study uses a sample of companies listed on the IDX on the Kompas 100 index for the years 2017-2021.The method of determining the sample of this research is by using purposive sampling method and also using Econometric Views (Eviews 9) version 8.0.0.0 to analyze the data. The type of research in this study is quantitative, data obtained from 7 companies that were used as research samples for (5) years, so that the total observations used were 35 companies with audited financial statements. The analysis technique used is multiple linear regression. The results of this study state that: The results of the partial test (t test) show that (1) Executive Character has no effect on Tax Avoidance, (2) Executive Compensation has a significant negative effect on Tax Avoidance, (3) Capital Intensity has no effect on Tax Avoidance , (4) that Executive Character, Executive Compensation, and Capital Intensity simultaneously have a significant effect on Tax Avoidance in companies listed on Kompas 100 in 2017-2021