CEO narcissism, corporate governance, financial distress, and company size on corporate tax avoidance

Kalbuana, Nawang; Taqi, Muhamad; Uzliawati, Lia; Ramdhani, Dadan

doi:10.1080/23311975.2023.2167550

Cited by 22 publications

(16 citation statements)

References 48 publications

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“…Jika perusahaan sedang berada pada masa-masa sulit secara finansial, investor dan kreditor cenderung lebih ragu untuk melakukan investasi atau memberikan pinjaman kepada bisnis tersebut (Dang et al, 2021). Hal tersebut dibuktikan oleh penelitian yang dilaksanakan Kalbuana, et al, 2023, yang memberi kesimpulan yakni financial distress memberi pengaruh secara positif pada tax avoidance. Maka dari itu rumusan hipotesanya adalah : H6: Financial distress berpengaruh positif terhadap tax avoidance.…”

Section: Gambar 1 Kerangka Pemikiranunclassified

“…Perusahaan yang mengalami kerugian dapat memperoleh kompensasi apapun beban pajaknya, sehingga perusahaan akan memilih untuk tidak melakukan penghindaran pajak. Hasil penelitian ini sesuai terhadap penelitian yang dilaksanakan Kalbuana, et al, 2023, dan Fauzan, et al, 2021, yang menjelaskan yakni financial distress tidak memberi pengaruh pada tax avoidance.…”

Section: Pengaruh Financial Distress Terhadap Tax Avoidanceunclassified

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Pengaruh Good Corporate Governance, Risiko Perusahaan Dan Financial Distress Terhadap Tax Avoidance

Rini Polanunu,

Hexana Sri Lastanti

2024

j. ekon. n.a. econo.

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Tujuan dari penelitian ini adalah untuk menyelidiki menganalisis berbagai faktor yang memberi pengaruh pada upaya menghindari pajak pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia pada tahun 2020–2022. Variable independen yang diteliti yaitu komisaris independen, komite audit, kualitas audit, kepemilikan institusional, risiko bisnis, dan stres keuangan. Penelitian ini memakai metode purposive sampling, dengan 134 perusahaan sebagai sampel, sumber data yang dipakai yakni laporan tahunan serta laporan keuangan. Analisis regresi berganda dipakai pada penelitian ini. Hasil penelitian menjelaskan yakni variabel komite audit independen dan risiko perusahaan memberi pengaruh negatif pada praktik penghindaran pajak. Sebaliknya, kualitas audit, kepemilikan institusional, dan financial distress tidak memberi pengaruh pada penghindaran pajak.

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Section: Gambar 1 Kerangka Pemikiranunclassified

Section: Pengaruh Financial Distress Terhadap Tax Avoidanceunclassified

Pengaruh Good Corporate Governance, Risiko Perusahaan Dan Financial Distress Terhadap Tax Avoidance

Rini Polanunu,

Hexana Sri Lastanti

2024

j. ekon. n.a. econo.

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“…The principal will make efforts to collect as much tax as possible through existing regulations. On the other hand, the agent will make every effort to pay the lowest possible taxes in order to increase company income (Kalbuana et al, 2023;Ratnawati et al, 2019;Rima Masrurroch et al, 2021).…”

Section: Theoretical Review Agency Theorymentioning

confidence: 99%

“…Stakeholders frequently exhibit negative responses to the current circumstances. To address the problems causing financial distress and prevent bankruptcy, prompt action must be taken by the company's management (Kalbuana et al, 2023). The company's management will employ diverse strategies to rectify the company's financial equilibrium, one of which entails the practice of tax avoidance.…”

Section: Research Hypothesis Financial Distress and Corporate Tax Avo...mentioning

confidence: 99%

The Impact of Financial Distress, Women on Boards and Profitability on Corporate Tax Avoidance

Tri Laksono,

Handayani

2024

EAJMR

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Taxes are one of the highest sources of state income, especially in developing countries, but taxes are actually one of the biggest expenses for companies which will reduce the profits they get. Companies will of course be encouraged to reduce expenditure to increase income, one of which is by avoiding taxes. Tax avoidance is a strategy employed to lawfully minimise company expenditures by reducing the amount of corporate tax paid to the government. While this practise is permissible, it has the potential to diminish the state's tax revenue. The aim of this study was to examine the impact of financial distress, women on boards, and profitability on corporate tax avoidance. The population for this study consisted of companies that were classified under the LQ45 category on the Indonesia Stock Exchange (BEI) between 2013 and 2022. The sample was selected using a purposive sampling technique. This study use the statistical method of multiple regression for data analysis. The results of these study indicated that research with financial distress, Profitability, and Women on Board Commissioners has positively effect on corporate tax avoidance. Meanwhile, the Women on Board Director had no effect on tax avoidance.

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“…Other research was also conducted by (Noviyani & Damayanty, 2024): Their research highlighted the relationship between company profitability and the tendency to avoid taxes. They found that companies that are more susceptible to tax pressure often have higher levels of tax avoidance, and Research by (Kalbuana et al, 2023): Examined how company size influences the company's decision to avoid taxes. Their findings show that large companies tend to be more likely to engage in complex tax avoidance practices.…”

Section: Introductionmentioning

confidence: 99%

Analysis of Factors That Influence Tax Avoidance in the Food and Beverage Industry

Indrati,

Agustiningsih,

Purwaningsih

et al. 2024

JIGE

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This study aims to investigate the influence of internal factors on tax avoidance in the food and beverage industry in Indonesia. Variables such as the presence of a Board of Directors, Female Directors, company profitability, laverage and company size are analyzed for the company's tendency to avoid taxes. Data collection was carried out from the financial reports of food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2019-2022 period. Multiple linear regression analysis is used to test the relationship between the independent variable and the dependent variable. The results show that the Board of Directors, profitability, and company size significantly influence tax avoidance in the food and beverage industry. The implications of these findings guide practitioners in designing effective tax strategies to optimize company performance.

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CEO narcissism, corporate governance, financial distress, and company size on corporate tax avoidance

Cited by 22 publications

References 48 publications

Pengaruh Good Corporate Governance, Risiko Perusahaan Dan Financial Distress Terhadap Tax Avoidance

Pengaruh Good Corporate Governance, Risiko Perusahaan Dan Financial Distress Terhadap Tax Avoidance

The Impact of Financial Distress, Women on Boards and Profitability on Corporate Tax Avoidance

Analysis of Factors That Influence Tax Avoidance in the Food and Beverage Industry

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