The Determinants of Tax Avoidance within Corporate Groups: Evidence from Moroccan Groups

Anouar, Dayday; Houria, ZAAM

doi:10.11648/j.ijefm.20170501.15

Cited by 18 publications

(20 citation statements)

References 26 publications

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“…The smaller the occurrence of intra-group transactions in a holding company, the smaller the tax avoidance by a company will be. This research is in line with research conducted by Anouar and Houria (2017) which states that intra-group transactions are used to maximize tax avoidance.…”

Section: Discussion I Effect Of Intra Group Transaction On Tax Avoidsupporting

confidence: 85%

Effect of Intra Group Transaction, Thin Capitalization and Executive Characters on Tax Avoidation with Multinationality as a Moderation

Bandiyono

Murwaningsari

2019

Journal of Accounting, Business and Finance Research

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The purpose of this study is to examine the factors of tax avoidance in business groups / corporate groups in Indonesia, especially those belonging to the property sector which is listed on the Indonesia Stock Exchange (IDX) using variables such as intragroup transaction, thin capitalization, executive character and multinationality and firm size, profitability, intangible assets and debts as control variables. In this research, the object taken is secondary data, namely the financial statements of business groups / corporate groups included in the property sector group in 2012-2016. The data obtained from the IDX. Therefore, the author decided to choose the last 5 years period, 2012 until 2016. The data used in this study was in the form of balanced panel data, where the data of each unit object (cross section) will be observed in the same time period. The results showed that variables of intra group transaction and executive character had positive and significant effect on tax avoidance, while thin capitalization proved to have no effect on tax avoidance. While the multinationality variable managed to moderate the influence of intra group transaction, executive character and thin capitalization on tax avoidance.

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Section: Discussion I Effect Of Intra Group Transaction On Tax Avoidsupporting

confidence: 85%

Effect of Intra Group Transaction, Thin Capitalization and Executive Characters on Tax Avoidation with Multinationality as a Moderation

Bandiyono

Murwaningsari

2019

Journal of Accounting, Business and Finance Research

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“…Penelitian oleh (Oktamawati, 2017) mengatakan bahwa profitabilitas berpengaruh terhadap tax avoidance. Akan tetapi berbeda dengan penelitian yang dilakukan oleh (Ardianti, 2019), (Anouar & Houria, 2017) dan (Permata, Nurlaela, & Masitoh, 2018) mengatakan bahwa profitabilitas tidak berpengaruh terhadap tax avoidance.…”

Section: Pendahuluanunclassified

“…Berdasarkan hasil pengujian hipotesis (uji t) yang dilakukan menunjukkan bahwa profitabilitas tidak berpengaruh terhadap tax avoidance. Penelitian ini sejalan dengan penelitian yang dilakukan oleh (Ardianti, 2019), (Anouar & Houria, 2017) dan (Permata, Nurlaela, & Masitoh, 2018) mengatakan bahwa profitabilitas tidak berpengaruh terhadap tax avoidance. Tetapi berbanding terbalik dengan penelitian yang dilakukan oleh (Dewinta & Setiawan, 2016), (Oktamawati, 2017) dan (Kim & Im, 2017) mengatakan bahwa profitabilitas berpengaruh terhadap tax avoidance.…”

Section: Pengaruh Profitabilitas Terhadap Tax Avoidanceunclassified

Faktor-Faktor yang Mempengaruhi Tax Avoidance

Susilowati

Dewi

Wijayanti

2020

JIUBJ

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The research aims to determine the influence of company size, leverage, profitability, sales growth, audit committee, and cash flow operations against tax avoidance. Dependent variables in this study are tax avoidance while the independent variables used in this research are company size, leverage, profitability and audit committees. This research is focused on the LQ45 company listed on the Indonesia Stock Exchange (IDX) period 2015-2018. The selection of samples in this study used the purposive sampling method, thus obtained a sample of 51 sample data from the LQ45 company population listed on the Indonesia Stock Exchange (IDX) period 2015-2018. The analytical tools used in this study are multiple linear regression analyses. The results of this research show that the variable cash flow operations affect the tax avoidance, while the company size variables, leverage, profitability, sales growth and audit committees do not affect the tax avoidance.

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“…Political Power Theory explains that large companies have large resources to influence the political process that is desired and profitable for the company including tax avoidance in order to achieve optimal tax savings (Anouar, 2017;Mulyani & Suryarini, 2017). This is because large companies have more and more complex corporate operating activities so that there are gaps to take advantage of tax avoidance decisions.…”

Section: H 1 : Csr Has a Negative Effect On Tax Avoidancementioning

confidence: 99%

The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax Avoidance

Lestari

Solikhah

2019

aaj

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The purpose of this research is to analyze the effect of variables of CSR, tunneling incentive, fiscal loss compensation, debt policy, profitability, and firm size on tax avoidance. The population of this research are 143Manufacturing Companies Listed on BEI In 2012-2016. This research used purposive sampling with a sample of 24 companies. The total sample unit is 120 samples. The analytical tool used in this research is multiple linear regressions. The collected data then analyzed with classic assumption test the hypothesis test by means of SPSS 21. The result of this research is tunneling incentive, fiscal loss policy, and profitability have positive and significant effect to tax avoidance. Debt policies have a negative and significant effect on tax avoidance. Meanwhile, CSR and firm size does not affect tax avoidance. Based on the results of the study it can be concluded that only tunneling incentive, fiscal loss compensation, and profitability are able to increase tax avoidance.

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The Determinants of Tax Avoidance within Corporate Groups: Evidence from Moroccan Groups

Cited by 18 publications

References 26 publications

Effect of Intra Group Transaction, Thin Capitalization and Executive Characters on Tax Avoidation with Multinationality as a Moderation

Effect of Intra Group Transaction, Thin Capitalization and Executive Characters on Tax Avoidation with Multinationality as a Moderation

Faktor-Faktor yang Mempengaruhi Tax Avoidance

The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax Avoidance

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