Evaluating Japan's corporate income tax reform using firm-specific effective tax rates

Uemura, Toshiyuki

doi:10.1016/j.japwor.2022.101115

Cited by 4 publications

(3 citation statements)

References 6 publications

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“…[6]; Jaafar and Thornton [7]; Uemura [8]; and Fernández-Rodríguez, et al [59], ETR2 looks at future tax liabilities that may come up because of short-term differences between taxable income and financial accounting income. In this study, the actual data is filtered when ETR is recorded as zero for companies with negative EBIT and negative tax expenses, including negative ETR companies.…”

Section: Data and Sample Selectionmentioning

confidence: 99%

Effective tax rate, board diversity, and firm performance: Evidence from the electric and electronic industry

Razi,

Kharuddin,

Hamid

2024

5003

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This study examines the effect of effective tax rate (ETR) and board diversity on the performance of Malaysian public-listed companies (PLCs) in the electric and electronic (E&E) industry. The sample of this study comprised 51 E&E public companies listed in the Main Market of Bursa Malaysia during the financial periods 2018 and 2022. This study documents a significant positive relationship between firm performance and ETR, consistent with the political cost theory, suggesting that high-performing industries such as E&E are more at risk of political scrutiny and, hence, tend to pay higher amounts of tax despite the tax incentives provided by the government. Interestingly, foreign directors are negatively related to a firm’s performance. The possible explanation for this is that the E&E industry is highly regulated by the Malaysian government; hence, foreign directors’ contribution and authority to make independent strategic changes to drive the firm’s performance are limited. Finally, the effect of female directors on firm performance is found to be insignificant, possibly because, on average, only 10% of women are represented on the board of the E&E PLCs. The study findings are of significant interest and beneficial to policymakers, the government, and tax authorities in trying to understand the implications, assess the effectiveness, and tightly monitor the tax incentives and board diversity policy of the E&E companies.

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Section: Data and Sample Selectionmentioning

confidence: 99%

Effective tax rate, board diversity, and firm performance: Evidence from the electric and electronic industry

Razi,

Kharuddin,

Hamid

2024

5003

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“…Mendoza et al (2022) applied the fixed percentage annual depreciation method for cost analysis in their study. Uemura (2022) analyzed the differing effects of the tax rate reduction and depreciation method reform. Li and Ding (2022) studied the process of water supply investment and labor input in the urban domestic water system with two depreciation methods: the straight-line depreciation method and the sum of years digits method.…”

Section: Literature Reviewmentioning

confidence: 99%

Book depreciation methods under intuitionistic fuzzy environment

Haktanır

2023

Journal of Turkish Operations Management

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In general, depreciation is the monetary value of wear and tear on capital goods inherited from previous years while creating goods and services as a result of production activities. The subject of depreciation is the addition of the loss of value that will occur in the economic values that are thought to be used in a company for more than one year. The most common depreciations methods, straight-line method, declining balance method, and unit-of-production method, are almost always handled with crisp numbers in the literature. However, the uncertainty in the parameters such as initial invest cost, salvage value, and useful life, requires the usage of fuzzy sets to represent the vagueness in these values more realistically. For this purpose, in this study, the depreciation methods are developed under intuitionistic fuzzy environment. The main contribution of this paper to the literature is that it presents the depreciation methods under intuitionistic environment with new equations for the first time. The proposed models are applied to an autonomous trolley problem to illustrate the given approach.

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“…Taxes are one of the biggest contributors to a country's income (Alstadsaeter et al, 2022;Uemura, 2022). This can be seen in the growth of tax revenue in 2019 of 1,545.3 Trillion Rupiah's, compared to nontax state revenue in the same year, which was only 405 Trillion Rupiah (Damayanti & Wulandari, 2021).…”

Section: Introductionmentioning

confidence: 99%

Influence of Tunneling Incentive, Risk Management and Company Characteristics on Tax Avoidance with Corporate Social Responsibility Disclosure Asa Moderating Variable In Mining Companies Listed on IDX

Suripto

Novitaria

2021

IJSSB

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In Indonesia, there are tax evasion cases involving taxpayers paying taxes that must be paid in various ways. This gap phenomenon occurs in the case of a coal mining company that has been proven to have evaded tax. In addition, there are many more cases that show corporate tax evasion and have caused many state losses that impact the country's economic growth because of their efforts to reduce costs which are a source of income for the state. This study aims to provide empirical evidence of the effect of applying tunneling incentives, risk management, and firm characteristics using the leverage ratio and firm size, as independent variables, on tax avoidance as the dependent variable, with the use of Corporate Social Responsibility (CSR) as the independent variable. Variable moderator. Determination of the sample using the purposive sampling technique obtained a sample of 8 companies with 40 observational data. The analysis technique and hypothesis testing were carried out by panel data regression analysis through Eviews-11. The results showed that tunneling incentive and firm size had a significant positive effect on tax avoidance. Risk management and leverage do not affect tax avoidance. Corporate social responsibility can only moderate the effect of tunneling incentives on tax avoidance and firm size on tax avoidance but cannot moderate the effect of risk management and leverage.

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Evaluating Japan's corporate income tax reform using firm-specific effective tax rates

Cited by 4 publications

References 6 publications

Effective tax rate, board diversity, and firm performance: Evidence from the electric and electronic industry

Effective tax rate, board diversity, and firm performance: Evidence from the electric and electronic industry

Book depreciation methods under intuitionistic fuzzy environment

Influence of Tunneling Incentive, Risk Management and Company Characteristics on Tax Avoidance with Corporate Social Responsibility Disclosure Asa Moderating Variable In Mining Companies Listed on IDX

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