Tax Avoidance, Related Party Transactions, Corporate Governance and the Corporate Cash Dividend Policy

Sari, Dewi Kartika; Utama, Sidharta; Rossieta, Hilda

doi:10.22146/jieb.28658

Cited by 16 publications

(26 citation statements)

References 18 publications

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“…03/2016 yang mengatur jenis dokumen dan/atau informasi tambahan yang harus disimpan oleh wajib pajak yang melakukan transaksi dengan pihak terkait atau melalui prosedur manajemen. Peraturan ini bertujuan untuk mengurangi penghindaran pajak perusahaan multinasional (Sari, et al, 2017).…”

Section: Pendahuluanunclassified

Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Konservatisme Akuntansi pada Tax Avoidance

Windaryani

Jati

2020

E-Jurnal Akuntansi

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This study aims to obtain empirical evidence regarding the effect of company size, institutional ownership, and accounting conservatism on tax avoidance in the Mining Sector Companies contained on the Stock Exchange in the 2015-2018. The sample was determined using the nonprobability sampling method with a purposive sampling technique, obtained by 11 companies with a year of observation for 4 years so as to obtain 44 observations. Data analysis techniques using the Multiple Linear Regression test with the SPSS program. The research result that the size of company and accounting conservatism give a negative effect on tax avoidance while institutional ownership has no effect on tax avoidance. This shows that the larger the size of a company and the more companies apply accounting conservatism, the lower the practice of tax avoidance.

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Section: Pendahuluanunclassified

Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Konservatisme Akuntansi pada Tax Avoidance

Windaryani

Jati

2020

E-Jurnal Akuntansi

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“…Although studies have been conducted individually about the effect of business diversification and customer concentration on tax avoidance (Arieftiara, Utama & Wardhani, 2015;Wardani & Khoiriyah, 2018;Zheng, 2017;Huang, Sun & Zhang, 2017;Oktavia, Kristanto, Subagyo & Kurniawati, 2012;Azizah & Kusmuriyanto, 2016;Sari, Utama & Rossieta, 2017), this study differs from the previous study because this study is the first study to incorporate all these business decisions and investigates its relation on tax avoidance in the Indonesian context. Moreover, customer concentration and corporate diversification have not been previously studied in Indonesia as well as this research is the first to do so.…”

Section: Introductionmentioning

confidence: 99%

The Effect of Corporate Diversification, Customer Concentration on Tax Avoidance in Indonesia

Aryotama¹,

Firmansyah²

2020

JAB

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This study aims to examine the effect of corporate diversification, customer concentration on tax avoidance in Indonesian Non-Financial Companies. Companies diversify because of the private benefits managers receive from diversifying. Also, companies may choose to have only a few customers to create a close relationship with those customers. Meanwhile, tax avoidance is a reduction in corporate tax liability, which is conducted by the company legally. This study employs a quantitative method using linear regression analysis and uses panel data of companies listed under the Indonesian Non-Financial Companies on IDX from 2014 to 2017. Based on purposive sampling was conducted, the total number of observations is 483 firm-year. The results of this study suggest that corporate diversification and customer concentration are positively associated with tax avoidance.

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“…Firm size and growth of firm is computed as log of total assets and changes in fixed assets respectively. Leverage is represented by debts to equity ratio and ROA is computed as the ratio of net income to total assets (Sari, Utama & Rossieta, 2017;and Yee et al, 2018).…”

Section: Control Variablesmentioning

confidence: 99%

Tax Aggressiveness, Tunneling and Firm Value: Interactive Effect of Corporate Governance in Business Groups

Ullah

Shah

Khan

2021

JAEBS

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This study extends the literature on tax aggressiveness (TA) from agency perspectives in the rarely discussed case of group firms. More specifically, the study investigates the relationship between firms TA, tunnelling and value of firm. Moreover, the study also investigates the impact of the moderating role of corporate governance (CG) in counterfeiting the conflicts of interests in group firms. For this purpose, sample data of 160 non-financial Pakistani firms belonging to groups for the period from 2009 to 2018 is analyzed through two Stages Least Square Regression (2SLS) models. The findings reveal that tunneling, group ownership and managerial ownership show direct association with TA. While CG agents, board and audit committee independence and external audit quality exhibits an indirect relationship with TA. Moreover, the tunneling-related TA has a negative effect on the firm value. However, the estimated interaction effects show that CG mitigates this negative relationship between the tunneling-related TA and firm value. Thus, good CG ameliorates the expropriations by the controlling shareholders and TA becomes a value enhancing activity in business groups. Keywords: Tax Aggressiveness, Firm Value, Business Groups, Corporate Governance, External Audit Quality

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Tax Avoidance, Related Party Transactions, Corporate Governance and the Corporate Cash Dividend Policy

Abstract: ABSTRACT

Cited by 16 publications

References 18 publications

Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Konservatisme Akuntansi pada Tax Avoidance

Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Konservatisme Akuntansi pada Tax Avoidance

The Effect of Corporate Diversification, Customer Concentration on Tax Avoidance in Indonesia

Tax Aggressiveness, Tunneling and Firm Value: Interactive Effect of Corporate Governance in Business Groups

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