Foreign investors' interests and corporate tax avoidance: Evidence from an emerging economy

Salihu, Ibrahim Aramide; Annuar, Hairul Azlan; Obid, Siti Normala Sheikh

doi:10.1016/j.jcae.2015.03.001

Cited by 104 publications

(147 citation statements)

References 43 publications

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“…In the taxation research, ownership structure is also an important part [50]. Ownership patterns can have an important effect on tax avoidance, which is demonstrated by several researchers [9,36,39,51,52]. In this section, we focus on the foreign firm ownership, because foreign firm ownership is highly relative to FDI practice [53,54].…”

Section: Foreign Ownershipmentioning

confidence: 99%

“…The definitions about dimensions of each type of cross-national distance are provided in Appendix A, Table A1. We control for other determinants of firms' tax positions by including variables that are common in the prior studies that capture profitability (NOL, LOSSINT, and EQLNE), and opportunities (SIZE, LEV, RD, and INTANG) to engage in tax issues [9,10,24,[29][30][31][32][33][34][35][36]. Meanwhile, we include variables (CASH and CFO) to control for liquidity that could potentially affect tax measure [24,34].…”

Section: Regression Modelmentioning

confidence: 99%

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A Potential Risk of Increasing Cross-National Distance: Evidence from Less Sustainable Tax Policies

2019

Sustainability

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This study explores a possible risk of overseas investment in long cross-national distance host countries using the foreign direct investment (FDI) data in Japan. We expect that increasing cross-national distance would relate to the less sustainable tax policies by increasing the differences in economic, political, administrative, cultural, demographic, knowledge, and geographic perspectives, which enhance the motivation of tax aggressiveness and the likelihood of earnings management. Consistent with our expectations, we find that firms with longer cross-national distance are less likely to adopt sustainable tax policies. After some robust tests, our main findings remain unchanged. In additional analysis, we find the above relation is weakened when firms invest in a tax-haven country or have a high proportion of foreign ownership, while it is strengthened when firms meet an earnings benchmark. Overall, our results suggest the one risk of increasing cross-national distance between host country and home country is less sustainable tax policies.

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Section: Foreign Ownershipmentioning

confidence: 99%

Section: Regression Modelmentioning

confidence: 99%

A Potential Risk of Increasing Cross-National Distance: Evidence from Less Sustainable Tax Policies

2019

Sustainability

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“…Penelitian sebelumnya telah mempertimbangkan tarif pajak efektif atau Effective Tax Rate(ETR) sebagai proksi untuk beban pajak perusahaan (Gupta & Newberry, 1997;Porcano, 1986;Salihu, Obid, & Annuar, 2013;Wu, et al, 2012). Ini sekaligus merupakan indeks penting yang digunakan untuk mengukur efektivitas penghindaran pajak.…”

Section: Variabel Independenunclassified

Perusahaan Keluarga Di Indonesia: Managerial Rent Extraction and Firm Performance

Oktafiyani

Machmuddah

2019

JPEB

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Otoritas pendapatan di seluruh dunia terus menunjukkan minat yang kuat pada perusahaan-perusahaan yang terdaftar di bursa efek karena kompleksitas operasi mereka dan kecenderungan mereka untuk muncul dengan mekanisme penghindaran pajak yang rumit. Penghindaran pajak dapat dimotivasi oleh sejumlah faktor tetapi konsekuensi dari tindakan tersebut dapat menjadi positif atau negatif. Oleh karena itu, penelitian ini didorong oleh pentingnya untuk tidak hanya memahami strategi penghindaran pajak tetapi juga untuk menghubungkan penghindaran pajak sebagai bagian dari managerial rent extraction dengan kinerja keuangan perusahaan. Indonesia adalah negara yang menjadi fokus pada penelitian karena memiliki kepemilikan konsentrasi dari perusahaan-perusahaan tersebut adalah keluarga. FPEC-Scale dengan dimensi Power digunakan untuk memperoleh sampel perusahaan keluarga dari seluruh perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2010 – 2014. Hasil penelitian dengan teknik Ordinary LeastSquaremenggunakan Warppls versi 5.0 menunjukkan bahwa ada pengaruh negatif yang signifikan antara managerial rent extraction (keagresifan pajak) terhadap kinerja keuangan perusahaan.Selanjutnya, Ukuran perusahaan memiliki kontribusi positif terhadap profitabilitas perusahaan, rasio Leverage memiliki dampak negatif terhadap kinerja keuangan perusahaan.Kata Kunci: Managerial Rent Extraction; Agresivitas Pajak; Kinerja Keuangan; Perusahaan Keluarga; Indonesia

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“…Como mecanismos que eventualmente mitigam os seus efeitos, nesses aspectos notam-se vários estudos que relacionam governança corporativa, estrutura de propriedade e incentivos à compensação, todos interagindo para encorajar o gerente a tomar decisões ótimas de Planejamento Tributário (Badertscher, Katz & Rego, 2013;Chan, Phyllis Lai Lan Mo & Tanya Tang, 2016;Chen, Chen, Cheng & Shevlin, 2010;Richardson, Wang & Zhang, 2016;Salihu, Annuar & Sheikh Obid, 2015).…”

Section: Governança Corporativa E Agressividade Tributáriaunclassified

Agressividade Tributária: Um Survey da Literatura

Martinez

2017

REPeC

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Objetivo e Método: o objetivo deste artigo é revisar os estudos internacionais e no Brasil sobre a agressividade tributária, esta entendida como o comportamento de tentar evitar ou minimizar o ônus tributário explícito para a corporação. Enquanto tema de pesquisa acadêmica, o tax aggressiveness ou tax avoidance revela-se em um tópico diversificado e vasto, embora relativamente recente. Resultados e Contribuições: Entre as perguntas de pesquisa que nessa temática se desenvolvem, destaquem-se a identificação de quais seriam os determinantes da agressividade tributária da firma, apreciando: (i) características das firmas; (ii) atributos ambientais; (iii) restrições de gatekeepers; e (iv) incentivos para as firmas. Revisam-se os determinantes da agressividade tributária dos gestores e a influência da governança e estrutura de controle. Adicionalmente, identificam-se as potenciais consequências econômico-financeiras da agressividade tributária para as firmas e as proxies empíricas existentes para mensurar a agressividade tributária. O estudo se encerra com a apresentação de oportunidades futuras de pesquisa na temática.

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Foreign investors' interests and corporate tax avoidance: Evidence from an emerging economy

Cited by 104 publications

References 43 publications

A Potential Risk of Increasing Cross-National Distance: Evidence from Less Sustainable Tax Policies

A Potential Risk of Increasing Cross-National Distance: Evidence from Less Sustainable Tax Policies

Perusahaan Keluarga Di Indonesia: Managerial Rent Extraction and Firm Performance

Agressividade Tributária: Um Survey da Literatura

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