Tax aggressiveness and idiosyncratic volatility

Chaudhry, Neeru

doi:10.1016/j.najef.2021.101488

Cited by 10 publications

(5 citation statements)

References 59 publications

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“…Empresas agressivas interpretam a lei a seu favor, enquanto as conservadoras seguem apenas o que está expresso na norma jurídica (Martinez & Reinders, 2018). O planejamento tributário visa maximizar o valor, mas pode aumentar o risco de passivos fiscais, pois a legalidade dessas estratégias pode ser questionada pelas autoridades fiscais (Chaudhry, 2021;Martinez, 2017).…”

Section: Agressividade Tributáriaunclassified

Agressividade Tributária de Empresas Brasileiras Listadas na B3 e Emissoras de ADRs: Comparação entre Regulações da SOX, SEC e B3

Martinez

Silva²

2023

RCUFBA

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O objetivo deste estudo é verificar se as empresas brasileiras listadas na B3 e que emitem ADRs (American Depositary Receipts) são menos agressivas em relação à tributação sobre os lucros. Ao atuar no mercado americano, essas empresas estão sujeitas à SOX e à SEC (Securities and Exchange Commission), que visam proteger os investidores e exigir transparência e confiabilidade nas informações fornecidas. Foram utilizadas ETR, BTD e CashETR como proxies para medir a agressividade tributária. A amostra inclui empresas listadas na B3 entre 2011 e 2019, e para evitar viés de seleção, os algoritmos Nearest Neighbors Matching (NNM) e Propensity Score Matching (PSM) foram usados para criar subamostras com características semelhantes, diferenciando-se pela decisão de emissão do ADR. A pesquisa aponta que uma empresa sujeita à regulamentação da SOX e SEC não é mais agressiva tributariamente do que aquela submetida apenas à B3. Os achados sugerem que a regulação no mercado brasileiro (B3) pode ser tão eficaz quanto a regulação nos Estados Unidos em termos de prevenção de práticas tributárias agressivas.

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Section: Agressividade Tributáriaunclassified

Agressividade Tributária de Empresas Brasileiras Listadas na B3 e Emissoras de ADRs: Comparação entre Regulações da SOX, SEC e B3

Martinez

Silva²

2023

RCUFBA

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“…Namun, jizyah dari Daulah Islam awal tidak lagi berlaku. Sebagai hasilnya, negara-negara Islam yang maju saat ini mengenakan pajak untuk membiayai seluruh kepentingan negara yang mengalami peningkatan pengeluaran setiap tahunnya seiring dengan perkembangan dunia modern (Chaudhry, 2021).…”

Section: Pemisah Bagi Muslim Dan Non Muslimunclassified

Pemungutan Pajak Penghasilan Dalam Pandangan Ekonomi Islam

SUJUD,

Hidayatulloh

2023

Jesa j. ekon. syariah

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Keberhasilan pembangunan suatu negara sangat tergantung pada efektivitas pengelolaan sumber daya keuangan pemerintah, dan pajak menjadi salah satu aspek krusial dalam menyokong pembangunan. Fokus utama pada pajak penghasilan (PPh) Pasal 21, yang menerapkan tarif progresif untuk menciptakan struktur pajak yang mengakomodasi disparitas ekonomi. Dalam konteks Islam, pajak, atau dharibah, dianggap sebagai transaksi ekonomi yang memberikan kontribusi langsung kepada negara untuk kepentingan bersama. Penelitian ini menggunakan metode kualitatif dengan analisis kepustakaan, meneliti integrasi PPh 21 dalam ekonomi Islam. PPh 21 mencerminkan keadilan ekonomi dan kemaslahatan umum melalui tarif progresifnya, yang menyesuaikan pajak dengan besaran pendapatan. Dalam Islam, pemungutan pajak dharibah diarahkan pada kesejahteraan umat. Meskipun PPh 21 tidak membedakan antara Muslim dan non-Muslim, sistem ini mencapai prinsip pengumpulan pajak syariah dengan mempertimbangkan keadilan, kemaslahatan umum, dan pemungutan dari golongan ekonomi yang mampu. PPh 21, sebagai instrumen keuangan, mendukung pembangunan dan kesejahteraan masyarakat dalam kerangka ekonomi Islam. Pemungutan pajak mencerminkan prinsip keadilan, kemaslahatan umum, dan pengumpulan pajak syariah. Ulil Amri, sebagai pemimpin, memiliki peran kunci dalam menciptakan sistem pajak yang mendukung kesejahteraan seluruh masyarakat.

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“…The inhibiting factor that controls the compliance of the compliance with small and medium micro-enterprises (MSMEs) includes: (1) the level of taxation view (2) quality of fiscus services, (3) understanding of the general provisions and community taxation procedures are still low (Batrancea et al, 2019;Chaudhry, 2021;Damayanti et al, 2015). Hypothesis 1.…”

Section: Introductionmentioning

confidence: 99%

The Effect of Taxpayer Awareness, Understanding’s Knowledge of Taxation on Compliance of Small and Medium Micro Business Taxpayers at Pratama Tax Service Office Cibitung

Subagiyo

Nurbaity

Islah

et al. 2022

ijtc

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The number of small and micro business taxpayers at the Cibitung Pratama Tax Office from year to year after the increase, but the high increase in the number of taxpayers is not directly proportional to the increase in taxpayer compliance in paying and notifying the tax. The purpose of this research is to recognize the influence of understanding, the description and knowledge of taxpayers on the compliance of small and medium-sized micro business taxpayers at KPP Pratama Cibitung. The population in this research is a small intermediate micro business taxpayer registered at KPP Pratama Cibitung. The procedure for taking illustrations in this research uses accidental sampling, on the contrary, the collection of information through the questionnaire method. The illustrations used in this research are 100 respondents. In this research, hypotheses are tested using multiple linear regression analysis. The results of this research display that understanding, descriptions, and knowledge of taxpayers regarding partial taxation influence the compliance of small and medium-sized micro business taxpayers in the Cibitung Pratama Tax Office.

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Tax aggressiveness and idiosyncratic volatility

Cited by 10 publications

References 59 publications

Agressividade Tributária de Empresas Brasileiras Listadas na B3 e Emissoras de ADRs: Comparação entre Regulações da SOX, SEC e B3

Agressividade Tributária de Empresas Brasileiras Listadas na B3 e Emissoras de ADRs: Comparação entre Regulações da SOX, SEC e B3

Pemungutan Pajak Penghasilan Dalam Pandangan Ekonomi Islam

The Effect of Taxpayer Awareness, Understanding’s Knowledge of Taxation on Compliance of Small and Medium Micro Business Taxpayers at Pratama Tax Service Office Cibitung

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