Effect of Solvency, Sales Growth, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables in Indonesian Property and Real Estate Companies

Oktaviyani, Rusna; Munandar, Agus

doi:10.21512/bbr.v8i3.3622

Cited by 35 publications

(42 citation statements)

References 6 publications

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“…The variable that influences tax avoidance is sales growth. The results of this study are consistent with the results of Kim & Im (2017) but are not consistent with Swingly & Sukartha (2015) and Oktaviyani & Munandar (2017). Audit quality and accounting conservatism do not affect tax avoidance.…”

Section: R E S U L T Scontrasting

confidence: 52%

The Factors that Influence Tax Avoidance in Companies listing on the Indonesia Stock Exchange

et al. 2018

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Tax avoidance is accomplished by intelligent analysis and choice of tax impact and by taking advantage of faults and loopholes in the existing tax laws. This study examines the factors that influence tax avoidance. There are three hypotheses that will be tested in this study and the results show that showing that accounting quality and conservatism does not affect tax avoidance while sales growth has an effect on tax avoidance.

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Section: R E S U L T Scontrasting

confidence: 52%

The Factors that Influence Tax Avoidance in Companies listing on the Indonesia Stock Exchange

et al. 2018

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“…Reputational risk occurred in return for management's effort to reduce tax payments using tax avoidance activities, which caused uncertainties about litigation and damaged brand name in the future (Wang et al, 2020). Lastly, institutional shareholders are government ownership, insurance companies, foreign investors, and banks (Oktaviyani & Munandar, 2017). According to F. Wang et al (2020), institutional shareholders and tax avoidance are positively associated.…”

Section: Sample Selectionmentioning

confidence: 99%

The Effect of Tax Risk on Tax Avoidance

Mangoting

Yuliana

Effendy

et al. 2021

J. Keuang. dan Perbank.

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This research intends to investigate whether tax risk is associated with tax avoidance, which is proxied by Cash Effective Tax Rate (CETR). Tax risk is measured by six tax risk components: transactional risk, compliance risk, operational risk, financial accounting risk, managerial risk, and reputational risk. The samples in this research are manufacturing companies listed on the Indonesian Stock Exchange (IDX). With a purposive sampling method, there are 168 firm years which we analyzed with OLS regression. The result in this study showed that tax risk is positively associated with CETR. It implied that choices of tax strategies and activities are involved in high tax risk, but firms still choose to comply with tax regulations, which can be seen in high CETR values. This research found that firms need tax risk management to ensure that tax strategies do not impact the firms’ future losses from additional tax payments and fines. Other than that, this research gives a new option for future researchers to measure tax risk using scoring methods and indicators that are engaged in each of the tax risk components.DOI: 10.26905/jkdp.v25i3.5629

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“…But in research conducted byCrocker and Slemrod (2005) andSlemrod (2004) shows a positive influence between institutional ownership on tax avoidance practices. on the contrary, research conducted by Chang, Hsiao, and Tsai (2013; Kholbadalov (2012); Masripah, Diyanty, and Fitriasari (2016);Oktaviyani and Munandar (2017) shows the results that institutional ownership does not affect managers in tax avoidance practices. these two opinions have not been obtained by empirical evidence of the existence of institutional ownership in the company against the practice of tax avoidance as a theoretical evidence of agency theory on the company.…”

mentioning

confidence: 93%

Institutional Ownership and Tax Avoidance: A Review Agency Theory

Putra¹,

Syah²,

Simatupang³

2019

Proceedings of the Proceedings of the 5th Annual International Seminar on Trends in Science and Science Education, AISTSSE 2018

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Differences in interests between owners and managers cause information submitted to financial statements to be incorrect. The interests of owners who want increased company performance and value cause managers to plan strategies, one of which is tax avoidance. Therefore, this study aims to determine the conflict of interest between managers and owners who are described through institutional ownership of tax avoidance practices. This research was conducted on manufacturing companies listed on the Indonesia and Singapore Stock Exchanges. The results of this study became the basis of tax avoidance practices that occurred in the two countries as an implication of agency theory.

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Effect of Solvency, Sales Growth, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables in Indonesian Property and Real Estate Companies

Cited by 35 publications

References 6 publications

The Factors that Influence Tax Avoidance in Companies listing on the Indonesia Stock Exchange

The Factors that Influence Tax Avoidance in Companies listing on the Indonesia Stock Exchange

The Effect of Tax Risk on Tax Avoidance

Institutional Ownership and Tax Avoidance: A Review Agency Theory

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