The effect of business strategy on tax avoidance in Indonesia’s consumer goods industry

Aryotama, Putra; Firmansyah, Amrie

doi:10.1201/9780367822965-48

Cited by 2 publications

(4 citation statements)

References 6 publications

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“…Demirkan et al (2012) added that many agency problems arise from diversification. According to agency theory, managers diversify companies for benefits such as higher salaries, future job prospects, and being considered more prestigious (Aryotama & Firmansyah, 2020).…”

Section: H1: Market Competition Is Negatively Associated With Firm Valuementioning

confidence: 99%

“…According to agency theory, managers diversify the company for their benefit. These benefits include getting a higher salary, increasing future job prospects, and perceiving an increase in position because it is considered more prestigious (Aryotama & Firmansyah, 2020). Managers in diversified companies also lack supervision; so, they tend to make less than optimal decisions (Suhadak et al, 2019).…”

Section: Introductionmentioning

confidence: 99%

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Are market competition, customer concentration and company diversification associated with firm value?

Firmansyah,

Fauzi,

Hannun

et al. 2024

JCA

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Investors can respond to company conditions through share price movements in the capital market. Investors will respond positively if they have confidence in the company's sustainability in the future. The market response is usually related to firm value. This research examines the effect of market competition, customer concentration, and company diversification on firm value. It employs a quantitative approach with data from financial reports and stock prices of manufacturing companies listed on the IDX within the period of 2016 to 2020. Research data was obtained from www.idnfinancial.com and www.finance.yahoo.com. The research sample consisted of 645 observations (firm-year) based on purposive sampling. Multiple linear regression analysis for panel data was conducted to test the research hypothesis. This research concludes that market competition and customer concentration are negatively associated with firm value, while company diversification is positively associated with firm value. The research provides literature on firm value based on company strategy using numbers in financial statements.

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Section: H1: Market Competition Is Negatively Associated With Firm Valuementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Are market competition, customer concentration and company diversification associated with firm value?

Firmansyah,

Fauzi,

Hannun

et al. 2024

JCA

View full text Add to dashboard Cite

show abstract

“…It was also noted that the impact of investors' Sentiment on tax avoidance practices varied, as it was found that there was a positive effect of the company's stock trading volume rate on tax avoidance practices, while it was noted that there was A negative effect of the company's share turnover rate on tax avoidance practices, and it was also noted that there was no significant effect of share price to earnings per share ratio on tax avoidance practices. The results of the (Higgins et al, 2011;Higgins et al, 2015;Arieftiara et al, 2019;Wahyuni et al, (Aryotama and Firmansyah, 2020) . ‫ل‬ ‫تل‬ ‫ت‬ ‫ت‬ ‫تل،اتلارإل‬ ‫اي‬ ‫تإ‬ ‫ت‬ ‫تلاري‬ ‫ت‬ ‫ت‬ ‫ستلاام‬ ‫ت‬ ‫ت‬ ‫لأش‬ ‫ت‬ ‫ت‬ ‫كا‬ (Dyreng et al, 2008;Desai and Dharmapala, 2009;Goh et al, 2016;Heitzman and Ogneva, 2019 ‫ل‬ ‫اي‬ ‫تإ‬ ‫تالاري‬ ‫اردأن‬ ‫تلم‬ ‫تإ‬ ‫تتلارم‬ ‫ا‬ ‫ؽ‬ ‫تتؼل‬ (Armstrong et al, 2015;Abdelfattah and Aboud, 2020;Salhi et al, 2020;Ebimobowei, 2022;Lubis et al, 2023) ‫.ل‬ ‫تل‬ ‫تإ‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫م‬ ‫لر‬ ‫اي‬ ‫تإ‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫تالاري‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫اردأن‬ ‫ةلم‬ ‫لادماس‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫يلسأ‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫تتؼلرإل‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫تتل‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫لارإلالق‬ ‫تإ‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫تلأر‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫اس‬ ‫تالمس‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫مر‬ ‫لةن‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫كا‬ (Zemzem and Ftouhi, 2013;Khaoula and Moez, 2019;Alkurdi and Mardini, 2020;Boussaidi and Hamed-Sidhom, 2021 (Richardson et al, 2016;Martinez and Ferreira, 2019;Wahyuni et al, 2019;Budiana and Kusuma, 2022;Zhang et al, 2022) ‫ةل‬ ‫لادماس‬ ‫ت‬ ‫لسأ‬ ‫الةنؽ‬ ‫ل‬ ‫استل‬ ‫لاقدإلإتلارتس‬ ‫ا‬ ‫إل‬ ‫تعل‬ ‫ت‬ ‫تغلس‬ ‫ت‬ ‫تةل،ر‬ ‫ت‬ ‫ةإلمادف‬ ‫لادماس‬ ‫ت‬ ‫ت‬ ‫لسأ‬ ‫ت‬ ‫ت‬ ‫ي‬ ‫تتملأ‬ ‫ت‬ ‫ل‬ ‫ر‬ ‫ت‬ ‫ت‬ ‫لإجا‬ ‫ت‬ ‫ت‬ ‫ةلإر‬ ‫لادماس‬ ‫ت‬ ‫ت‬ ‫لسأ‬ ‫ت‬ ‫ت‬ ‫ثل‬ ‫ت‬ ‫ت‬ ‫تتملادن‬ ‫ت‬ ‫تل‬ ‫ت‬ ‫ت‬ ‫لنى‬ ‫ت‬ ‫ت‬ ‫تل‬ ‫تل،اتلارإل‬ ‫اس‬ ‫ارتس‬ (Richardson et al, 2016;Riguen et al, 2020;Jarboui et al, 2020;Yahya et al, 2021;…”

Section: ‫ممخص‬ ‫البحث‬mentioning

confidence: 99%

“…‫ارإ‬ ‫تلم‬ ‫تإ‬ ‫ت‬ ‫كلارم‬ ‫ت‬ ‫ت‬ ‫ا‬ ‫أ‬ ‫ل‬ ‫ت‬ ‫ت‬ ‫ل‬ ‫تؽ‬ ‫ت‬ ‫تيثتإلسإلن‬ ‫ت‬ ‫لة‬ ‫ت‬ ‫ت‬ ‫لره‬ ‫ت‬ ‫ت‬ ‫تتلر‬ ‫ت‬ ‫ع‬ ‫لارإ‬ ‫ت‬ ‫ت‬ ‫تنا‬ ‫إل‬ ‫اي‬ ‫تإ‬ ‫ت‬ ‫تالاري‬ ‫ت‬ ‫لاردأن‬ ‫ت‬ ‫ت‬ ‫ل‬ ً ‫ت‬ ‫ت‬ ‫أ‬ ‫لإ‬ ‫تعثإم‬ ‫ت‬ ‫تلي‬ ‫ت‬ ‫ت‬ ‫إل‬ ‫تؽلاراي‬ ‫ت‬ ‫منا‬ . ‫اي‬ ‫اردأنالاريإ‬ ‫ل‬ ‫استل‬ ‫سالمس‬ ‫لق‬ ً ‫ي‬ ‫أ‬Aryotama and Firmansyah (2020) …”

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أثر استراتيجية أعمال الشركة وميول المستثمرين على ممارسات التجنب الضريبي: الدور المعدل لتنوع مجلس الإدارة – دليل تطبيقي من البيئة المصرية

زلط,

حشاد

2023

مجلة الاسکندرية للبحوث المحاسبية

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Objective: The study aimed to test the impact of company's business strategy and investor Sentiment on tax avoidance practices in the Egyptian environment, as well as to study the moderating role of gender diversity on the impact of company's business strategy, investor Sentiment, and tax avoidance practices.Methodology: The study used a quantitative approach to assess the moderating role of gender diversity on the relationship between company's business strategy, investor Sentiment, and tax avoidance practices for a sample of (27) companies, with a total of (189) observations distributed over seven sectors, with a rate of (11.59%) of the total companies listed in Egyptian Stock Exchange during the period 2015-2021. The study relied on multiple linear regression analysis and Kruskal-Wallis test to test its hypotheses.Results: The results of the study concluded that the impact of company's business strategy and investors' Sentiment on tax avoidance practices varied, as ‫د/‬ ‫حشاد‬ ‫عمر‬ ‫ـد‬ ‫حمم‬ ‫د/طارق‬ ‫لط،‬ ‫ز‬ ‫هللا‬ ‫عبد‬ ‫عاشور‬ ‫عالء‬ ‫وميو‬ ‫الشركة‬ ‫أعمال‬ ‫استراتيجية‬ ‫أثر‬ ‫ل..........‬144 study also indicated that there is a positive effect of each of (interactive relationship between gender diversity and growth strategy, interactive relationship between gender diversity and companies talent retention strategy, and the interactive relationship between gender diversity and stock trading volume rate) on tax avoidance practices, while the results indicated the negative effect of each of (interactive relationship between gender diversity and operational efficiency and productivity strategy, interactive relationship between gender diversity and technological efficiency of the company's assets strategy, and gender diversity and stock turnover rate) on tax avoidance practices, as well It was observed that there was no effect for each of (interactive relationship between gender diversity and marketing efforts strategy, and interactive relationship between gender diversity and share price to the earnings per share) on tax avoidance practices. The results also indicated that there are significant differences between sectors of Egyptian stock exchange with regard to company's business strategy, investors' sentiment, and tax avoidance practices.

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The effect of business strategy on tax avoidance in Indonesia’s consumer goods industry

Cited by 2 publications

References 6 publications

Are market competition, customer concentration and company diversification associated with firm value?

Are market competition, customer concentration and company diversification associated with firm value?

أثر استراتيجية أعمال الشركة وميول المستثمرين على ممارسات التجنب الضريبي: الدور المعدل لتنوع مجلس الإدارة – دليل تطبيقي من البيئة المصرية

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