企业纳税情况与 COVID-19 大流行病:印度尼西亚的经验证据

IF 2.1 Q2 BUSINESS, FINANCE
Arfah Habib Saragih
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引用次数: 0

摘要

本研究的目的是在印度尼西亚这样一个新兴大国的背景下,进一步了解 COVID-19 大流行对企业纳税绩效的影响。本研究采用多元回归方法对 2017 年至 2022 年期间在印度尼西亚证券交易所(IDX)注册的 2366 个公司年度观测数据集进行定量分析。换句话说,这些上市公司在疫情期间增加了避税活动。由于大流行病的影响,企业面临财务困难,因此它们倾向于采取避税行为,以减少当期所得税的支付,从而提高企业的流动性。此外,随着时间的推移,企业已适应使用政府为应对大流行病而出台的各种税收政策,以减轻危机的不利影响。实践意义本研究的结果可帮助政府、政策制定者、税务机关和公司评估其在危机(尤其是由大流行病引起的危机)期间的准备和应急策略。 原创性/价值据作者所知,本研究是研究 COVID-19 大流行病对印尼这样一个新兴国家的企业避税影响的初步尝试之一。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Corporate tax performance and the COVID-19 pandemic: empirical evidence from Indonesia

Purpose

This study aims to enhance the understanding of the impact of the COVID-19 pandemic on corporate tax performance in the context of a large emerging country like Indonesia.

Design/methodology/approach

This study uses a quantitative approach with multiple regression methods on a data set of 2,366 firm-year observations registered on the Indonesia Stock Exchange (IDX) from 2017 to 2022.

Findings

The primary empirical findings from the multivariate regressions suggest a positive and significant association between the COVID-19 pandemic and corporate tax performance in Indonesia. In other words, these listed firms have increased their tax avoidance activities during the pandemic. As firms face financial hardships due to the pandemic's effects, they tend to engage in tax avoidance practices to reduce current income tax payments, thereby enhancing their liquidity. In addition, over time, firms have adapted to use various tax policies introduced by the government in response to the pandemic to mitigate the adverse impacts of the crisis.

Research limitations/implications

This study draws on a sample solely from one emerging country.

Practical implications

The results of this study can aid governments, policymakers, tax authorities and companies in evaluating their strategies concerning preparedness and emergency responses during crises, particularly those caused by pandemics.

Originality/value

To the best of the author’s knowledge, this study is considered one of the initial efforts to examine the impact of the COVID-19 pandemic on corporate tax avoidance in an emerging country like Indonesia.

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来源期刊
Pacific Accounting Review
Pacific Accounting Review BUSINESS, FINANCE-
CiteScore
3.80
自引率
9.50%
发文量
36
期刊介绍: Pacific Accounting Review is a quarterly journal publishing original research papers and book reviews. The journal is supported by all New Zealand Universities and has the backing of academics from many universities in the Pacific region. The journal publishes papers from both empirical and theoretical forms of research into current developments in accounting and finance and provides insight into how present practice is shaped and formed. Specific areas include but are not limited to: - Emerging Markets and Economies - Political/Social contexts - Financial Reporting - Auditing and Governance - Management Accounting.
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