The nexus between CSR disclosure, effective tax rate, corruption, and sustainable business performance: evidence from ASEAN countries

Lian, Zhihua

doi:10.1080/1331677x.2022.2026242

Cited by 5 publications

(3 citation statements)

References 72 publications

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“…While the stakeholders might not interpret higher leverage as a positive indicator of the firm's prospects, this positive relationship suggests that the use of leverage contributes to a firm's capacity to expand operations, invest in new opportunities, and generate higher returns on equity (Hongli et al, 2019;Kijkasiwat et al, 2022). Nevertheless, the positive influence of leverage on sustainable growth rate aligns with the research results of Iqbal and Usman (2018) and Lian (2022).…”

Section: Source: Processed By Authors 2023mentioning

confidence: 70%

Is Fintech a Sustainable Business Model for the Future? Empirical Study in Indonesia

Suhardjo,

Meiliana,

Tan

et al. 2024

akurasi

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The rapid rise of fintech has transformed the financial landscape, presenting both opportunities and challenges. This research assesses the financial performance of fintech companies in Indonesia compared to traditional banks, exploring the influence of sustainability disclosure, market capitalization, and leverage in both fintech and conventional banks. This research applied a quantitative approach using both stakeholder theory and signaling theory. The data used is secondary data from 13 banking companies in Indonesia which is analyzed using panel data regression. Our findings show that fintech banks have a better performance than conventional banks in terms of market capitalization, with the unexpected negative influence of sustainability disclosure on sustainable growth rate. Through a comprehensive analysis of these factors, the research aims to provide valuable insights into the sustainability and prospects of fintech as a key player in Indonesia's evolving financial ecosystem.

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Section: Source: Processed By Authors 2023mentioning

confidence: 70%

Is Fintech a Sustainable Business Model for the Future? Empirical Study in Indonesia

Suhardjo,

Meiliana,

Tan

et al. 2024

akurasi

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“…The government has made efforts to make it easier for taxpayers to make tax payments so that taxpayers do not find it difficult to pay taxes. Agree with Lian (2022) that the effective tax rate positively correlates with sustainable business performance. This is of course, to give mutual appreciation to taxpayer s who have complied with tax regulations by paying taxes.…”

Section: Conclusion and Recommendationsmentioning

confidence: 99%

Single Tariff of Income Tax, The Principle of Fairness And Business Competitiveness Advantage

Budiman¹

2022

FJMR

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The purpose of this research is to find out and gain an understanding of the single tax rate and the principle of justice. This research is a literature study related to the tax system in Indonesia, tax regulations, taxation principles, describe and explain their relationship and impact on the business world. The conclusion is that the government continues to strive to facilitate and pay attention to the sense of justice for taxpayers. Progressive rates or single rates, corporate taxpayers still get a sense of justice. The single rate does not reflect vertical justice, but horizontal justice will still be met. The implementation of a single and final tax rate is expected to fulfill the aspects of simplicity, elements of justice, and the principles of social justice as much as possible for the welfare of the people. Support for the business world, such as the provision of tax incentives can increase the productivity and competitiveness of MSMEs

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“…Previous researches show relatively mixed findings about the influence of CSR on a firm's financial performance and value (Jiang et al, 2021;Lian, 2022;Margolis et al, 2009;Nguyen et al, 2022;Van Beurden & G€ ossling, 2008). CSR plays a positive role in improving the long-term financial performance of a firm but proves devastating in an industrial or financial crisis (Qiu et al, 2021).…”

Section: Csr and Firm Performancementioning

confidence: 99%

How does corporate social and environmental responsibility contribute to investment efficiency and performance? Evidence from the financial sector of China

Safi

Chen

Qayyum

et al. 2022

Economic Research-Ekonomska Istraživanja

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Corporate social responsibility (CSR) and corporate environmental responsibility (CER) are important determinants of a firm's investment efficiency and financial performance. However, there is scant literature using the financial sector, and studies have excluded the financial sector due to its different capital structure. Therefore, this study investigates the effect of corporate social and environmental responsibility on China's financial institutions' investment efficiency and financial performance from 2010 to 2019. The data analysis consists of multivariate Driscoll and Kraay regression analysis, while a two-stage least squares regression is also used for robustness purposes. The results show a significant positive relationship between corporate social responsibility, investment efficiency, and the performance of financial institutions. The results also show that environmentally responsible firms perform better in terms of investment efficiency and financial performance. Furthermore, for non-state-owned enterprises, this impact is higher as compared to state-owned enterprises. Therefore, managers should strategically consider corporate social and environmental responsibility to reduce agency problems and improve their investment efficiency and performance.

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The nexus between CSR disclosure, effective tax rate, corruption, and sustainable business performance: evidence from ASEAN countries

Cited by 5 publications

References 72 publications

Is Fintech a Sustainable Business Model for the Future? Empirical Study in Indonesia

Is Fintech a Sustainable Business Model for the Future? Empirical Study in Indonesia

Single Tariff of Income Tax, The Principle of Fairness And Business Competitiveness Advantage

How does corporate social and environmental responsibility contribute to investment efficiency and performance? Evidence from the financial sector of China

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