Educoretax Pub Date : 2024-08-10 DOI: 10.54957/educoretax.v4i8.1048

Cut Putri Silvera, Juli Ismanto

{"title":"The effect of fiscal loss compensation, capital intensity and company age on tax avoidance","authors":"Cut Putri Silvera, Juli Ismanto","doi":"10.54957/educoretax.v4i8.1048","DOIUrl":"https://doi.org/10.54957/educoretax.v4i8.1048","url":null,"abstract":"Tax avoidance is a strategy and technique carried out by taxpayers safely because it does not violate tax provisions. This technique usually takes advantage of loopholes (grey areas) in tax regulations to reduce the amount of tax to be paid. The government does not like tax avoidance because it directly reduces state revenues. This study aims to determine the effect of fiscal loss compensation, capital intensity, and company age on tax avoidance. Secondary data comes from the financial statements of companies included in the Consumer Non-Cyclicals Sub-Sector Food and Beverage index listed on the IDX during the 2019-2023 period. A total of 14 companies were used as research samples for five years. Panel data regression analysis was used in this study. The results showed that fiscal loss compensation and capital intensity did not have a significant effect on tax avoidance. Conversely, company age has a significant effect on tax avoidance. This shows that company age can indirectly affect tax avoidance. Older companies tend to reduce costs including their tax costs because of the experience and learning they have and the influence of other companies in the same or different industries. Companies that operate longer also become more adept at managing their taxes based on previous experience. Logically, the longer a company operates, the more experience it has so that the human resources it has become more adept at managing and administering tax burdens, which ultimately increases the tendency to engage in tax avoidance.\u0000 ","PeriodicalId":482746,"journal":{"name":"Educoretax","volume":"11 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141921349","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Determinant of green value on corporate tax avoidance 企业避税的绿色价值决定因素

Educoretax Pub Date : 2024-08-10 DOI: 10.54957/educoretax.v4i8.1057

Sailendra Sailendra

{"title":"Determinant of green value on corporate tax avoidance","authors":"Sailendra Sailendra","doi":"10.54957/educoretax.v4i8.1057","DOIUrl":"https://doi.org/10.54957/educoretax.v4i8.1057","url":null,"abstract":"This study investigates the relationship between green value and tax avoidance, with a focus on the moderating role of intellectual capital. Using a sample of 264 firm-year observations from Indonesian listed companies between 2017 and 2022, we employ panel data regression analysis to examine these relationships. Our findings reveal that while green value does not have a significant direct effect on tax avoidance, intellectual capital plays a crucial role both as a direct determinant and as a moderator. Specifically, we find that higher intellectual capital is associated with lower tax avoidance, suggesting that firms with strong intellectual resources tend to engage in more responsible tax practices. However, the positive moderating effect of intellectual capital on the relationship between green value and tax avoidance indicates that firms with high intellectual capital may be more adept at leveraging their environmental initiatives for efficient tax planning. These results highlight the complex interplay between environmental commitment, intellectual resources, and tax strategies in modern corporations. Our study contributes to the growing literature on corporate sustainability and tax behavior, offering implications for policymakers in designing tax regulations and environmental incentives, and for managers in strategically managing intellectual capital for both environmental and tax efficiency purposes.","PeriodicalId":482746,"journal":{"name":"Educoretax","volume":"3 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141919790","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The effect of financial performance, tax avoidance, sales growth, and tax expense on capital structure 财务业绩、避税、销售增长和税收支出对资本结构的影响

Educoretax Pub Date : 2024-08-10 DOI: 10.54957/educoretax.v4i8.1030

Diah Ayu Lestari, Indra Wadi

引用次数: 0

Determinant of green value on corporate tax avoidance 企业避税的绿色价值决定因素

Educoretax Pub Date : 2024-08-10 DOI: 10.54957/educoretax.v4i8.1057

Sailendra Sailendra

{"title":"Determinant of green value on corporate tax avoidance","authors":"Sailendra Sailendra","doi":"10.54957/educoretax.v4i8.1057","DOIUrl":"https://doi.org/10.54957/educoretax.v4i8.1057","url":null,"abstract":"This study investigates the relationship between green value and tax avoidance, with a focus on the moderating role of intellectual capital. Using a sample of 264 firm-year observations from Indonesian listed companies between 2017 and 2022, we employ panel data regression analysis to examine these relationships. Our findings reveal that while green value does not have a significant direct effect on tax avoidance, intellectual capital plays a crucial role both as a direct determinant and as a moderator. Specifically, we find that higher intellectual capital is associated with lower tax avoidance, suggesting that firms with strong intellectual resources tend to engage in more responsible tax practices. However, the positive moderating effect of intellectual capital on the relationship between green value and tax avoidance indicates that firms with high intellectual capital may be more adept at leveraging their environmental initiatives for efficient tax planning. These results highlight the complex interplay between environmental commitment, intellectual resources, and tax strategies in modern corporations. Our study contributes to the growing literature on corporate sustainability and tax behavior, offering implications for policymakers in designing tax regulations and environmental incentives, and for managers in strategically managing intellectual capital for both environmental and tax efficiency purposes.","PeriodicalId":482746,"journal":{"name":"Educoretax","volume":"13 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141919301","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Effectiveness Of Tax Return Reporting Via The e-Filling Application 通过电子填表应用程序报税的有效性

Educoretax Pub Date : 2024-06-15 DOI: 10.54957/educoretax.v4i6.892

Andri Marfiana, Rahayu Kusumawati

引用次数: 0

A Global Review Of Tax Morale: A Bibliometric Analysis For Future Research 全球税务士气回顾：未来研究的文献计量分析

Educoretax Pub Date : 2024-06-10 DOI: 10.54957/educoretax.v4i6.872

Galih Wicaksono, Bambang Sutopo

{"title":"A Global Review Of Tax Morale: A Bibliometric Analysis For Future Research","authors":"Galih Wicaksono, Bambang Sutopo","doi":"10.54957/educoretax.v4i6.872","DOIUrl":"https://doi.org/10.54957/educoretax.v4i6.872","url":null,"abstract":"This research aims to analyze the development and direction of research on tax morality globally, so that current and future publication trends can be identified. The issue of tax morale is interesting to study in more depth, because it supports increasing tax compliance and optimizing state revenues. This research uses a bibliometric approach, analysis via VOSviewer and Ms.excell, and is sourced from Scopus metadata from 2002 to 2024 with 248 publications. The results of the global analysis show that research on tax morality has increased significantly in the last four years in the form of English language journal articles, the subject area of which is mostly in the fields of economics and finance. This research is growing rapidly in Europe and America if we look at the composition of authors and their affiliations. Based on network analysis, the topic of tax morale is divided into five large clusters, namely: informal sector, tax compliance, tax system, tax evasion, and trust. Future research topics that can be further developed related to tax morality are related to social norms and tax reform. Meanwhile, keywords that researchers can link in the future are tax compliance with entrepreneurship and institutional theory, as well as tax avoidance with tax knowledge, social norms, corruption and trust. The limitation of this research is that it only comes from the Scopus database and the keywords are only focused on the word \"tax morale\".","PeriodicalId":482746,"journal":{"name":"Educoretax","volume":"110 28","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141360858","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Effect Of Corporate Governance On Effective Tax Rate With Profitability As A Moderating Variable 以盈利能力为调节变量，公司治理对实际税率的影响

Educoretax Pub Date : 2024-06-06 DOI: 10.54957/educoretax.v4i6.868

A. Harjanto, Ain Hajawiyah, Afinda Fredika, K. Kiswanto

{"title":"The Effect Of Corporate Governance On Effective Tax Rate With Profitability As A Moderating Variable","authors":"A. Harjanto, Ain Hajawiyah, Afinda Fredika, K. Kiswanto","doi":"10.54957/educoretax.v4i6.868","DOIUrl":"https://doi.org/10.54957/educoretax.v4i6.868","url":null,"abstract":"This study aims to analyze and describe the effect of corporate governance on the effective tax rate and the role of profitability in moderating the effect of corporate governance on the effective tax rate. The population of this research is non-financial companies registered as participants in the Corporate Governance Perception Index (CGPI) organized by The Indonesian Institute for Corporate Governance (IICG) in 2012-2021 with a total of 153 companies. Sampling in this study using non-random sampling technique with purposive sampling method and obtained a final sample of 67 companies. The data analysis technique used in this study is descriptive statistical analysis and inferential statistical analysis. The regression analysis method with moderating variables used in this study is the interaction test. The results of the study show that corporate governance has a negative effect on the effective tax rate. Leverage and size have no effect on the effective tax rate. Profitability has a negative effect on the effective tax rate. In addition, profitability cannot moderate the influence of corporate governance on the effective tax rate. The originality in this study is the existence of a profitability variable as a moderating variable and the measurement of corporate governance variables in this study uses a good corporate governance rating score based on the assessment of the corporate governance perception index (CGPI).","PeriodicalId":482746,"journal":{"name":"Educoretax","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141377070","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Determinants Of Profit Shifting Decision: Analysis Of Multinational Companies In Indonesia 利润转移决策的决定因素：印度尼西亚跨国公司分析

Educoretax Pub Date : 2024-05-23 DOI: 10.54957/educoretax.v4i5.771

Hartito Hargiasto, Karlin Sagita Mardiana, Oktavia Rizki Prasetyaningrum, Amrie Firmansyah

{"title":"Determinants Of Profit Shifting Decision: Analysis Of Multinational Companies In Indonesia","authors":"Hartito Hargiasto, Karlin Sagita Mardiana, Oktavia Rizki Prasetyaningrum, Amrie Firmansyah","doi":"10.54957/educoretax.v4i5.771","DOIUrl":"https://doi.org/10.54957/educoretax.v4i5.771","url":null,"abstract":"Taxpayers typically seek to decrease their tax burden through tax avoidance or planning. Multinational corporations have the opportunity to dodge taxes due to their international operations. The most popular form of tax avoidance for multinational corporations is to move income to subsidiaries in low-tax nations. This study investigates the factors that influence profit-shifting decisions by multinational corporations operating in Indonesia, such as tax rate differential, multinationality, firm size, and use of tax havens. This study employs secondary data from financial statements of firms listed on The Multinational Enterprise Information Platform database, which is the outcome of OECD and UNSD collaboration for 2022 as of January 2024 at https://www.oecd.org/sdd/its/mne-platform. The purposive sampling yielded 148 observations. Multiple linear regression analysis was used to process cross-sectional research data. According to this study, disparities in tax rates and firm size have a favorable effect on profit-shifting decisions. However, multinationality and presence in a tax haven country do not impact profit-shifting decisions. The results of this research can be used by tax authorities in Indonesia to consider when establishing rules that can prevent shifts in the earnings of multinational corporations with the goal of tax avoidance.","PeriodicalId":482746,"journal":{"name":"Educoretax","volume":"7 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141106835","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Moderation Of Religiosity On The Determinants Of Individual Non-Employee Taxpayers' Perceptions Of Tax Avoidance Ethics 宗教信仰对非雇员个人纳税人避税道德认知决定因素的调节作用

Educoretax Pub Date : 2024-05-22 DOI: 10.54957/educoretax.v4i5.834

Andri Marfiana, Desak Ari Gita Wahyuni

{"title":"Moderation Of Religiosity On The Determinants Of Individual Non-Employee Taxpayers' Perceptions Of Tax Avoidance Ethics","authors":"Andri Marfiana, Desak Ari Gita Wahyuni","doi":"10.54957/educoretax.v4i5.834","DOIUrl":"https://doi.org/10.54957/educoretax.v4i5.834","url":null,"abstract":"This research aims to determine whether the religiosity variable can moderate the influence of the taxation system variables, discrimination, tax justice and understanding of taxation on the perception of non-employee individual taxpayers in Denpasar City. The research method used is a quantitative approach with SEM PLS analysis techniques. Data and information were obtained from primary data using questionnaires distributed at Denpasar Timur Tax Office and Denpasar Barat Tax Office. The results of data processing from 100 respondents consisting of non-employee taxpayers show that the tax system, discrimination, tax justice, understanding of taxation and religiosity can explain the variable perception of ethical tax avoidance by 62.5% while the remaining 37.5% is explained by variables outside this research. The results of hypothesis testing show that the variables of the tax system, discrimination, tax fairness and religiosity have a significant positive influence on the perception of the ethics of tax avoidance. Meanwhile, the tax understanding variable does not have a significant influence on tax avoidance ethics. The better the tax system, tax fairness and taxpayer religiosity, the higher the intention to avoid paying taxes. This increase in the intensity of tax evasion can occur due to several factors such as the complexity of regulations, legal permits, effective sanctions for tax violators, and different religious views. On the other hand, high levels of discrimination will make taxpayers think that tax avoidance is one way to fight or overcome the inequality produced by the system. The conclusion of this research is that the religiosity variable cannot moderate the four independent variables because the ethical values that arise related to religiosity cannot always play a role in how individuals deal with taxation.","PeriodicalId":482746,"journal":{"name":"Educoretax","volume":"65 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141111276","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Influence Of Financial Performance And Tax Avoidance On Company Value In Mining Companies Listed On The Indonesian Stock Exchange 2017-2022 2017-2022 年印尼证券交易所上市矿业公司财务业绩和避税对公司价值的影响

Educoretax Pub Date : 2024-05-22 DOI: 10.54957/educoretax.v4i5.601

Agung Dinarjito

{"title":"The Influence Of Financial Performance And Tax Avoidance On Company Value In Mining Companies Listed On The Indonesian Stock Exchange 2017-2022","authors":"Agung Dinarjito","doi":"10.54957/educoretax.v4i5.601","DOIUrl":"https://doi.org/10.54957/educoretax.v4i5.601","url":null,"abstract":"Tax avoidance is an interesting research theme to discuss. This is because it will provide benefits to the company, but on the other hand, tax avoidance is an action that tends to be detrimental to the company. People tend to think that this action is a negative action whose impact will be detrimental to the company, both in terms of financial performance and company value. This research aims to analyze whether financial performance as measured by Return on Assets (ROA) and Return on Equity (ROE) has a significant effect on company value. This research also aims to analyze whether tax avoidance has a significant effect on company value. This research is quantitative research analyzed using multiple linear regression. The research samples are mining sector companies listed on the Indonesian Stock Exchange from 2017 to 2022. The research results show that tax avoidance and financial performance have a significant effect on company value. Tax avoidance as measured by the effective tax rate has a positive effect on company value. Financial performance measured using ROA has a negative effect on company value and ROE has a positive effect on company value. This research is expected to contribute to increasing knowledge regarding the topic of tax evasion in relation to financial performance and company value. For companies, this research is expected to provide additional considerations if companies carry out tax avoidance actions.","PeriodicalId":482746,"journal":{"name":"Educoretax","volume":"5 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141108205","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

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