Academic literature on the topic 'Tax agressiveness'

Every taxpayers objectives is to minimize the tax paid to government. Few business tried to avoid tax more agressively than the others. This research will tried to investigate whether the family firms are more tax agressive compare to non family firms. Tax agressiveness might be reduced if there is a working governance structure. This research will also investigate whether the governance structure (i.e size of board of director, proportion of independent director, external audit firms, and audit committee) would significantly reduced the tax agressiveness. To control the results, researcher used size, profitability and leverage. This research was quantitative explanatory research. Researcher will analyzed 15 out of 57 family own-business in Indonesia, and make a comparison with non family firms. Researcher examined the financial statements and annual report from year 2011 – 2015. The research will used multiple regression analysis as a data analysis tools. This research will produce tax agressiveness analysis of family firms, non family firms, and combination of both firms. The research showed that, contrast to the non family firms, family firms had agressive tax avoidance scheme. The research also showed that corporate governance in family company in fact, increasing the agressiveness o tax avoidance, while non family firms corporate governance reduced the agressiveness of tax avoidance. Overall this research showed that family business need to improve the governance structure to control its agressive tax avoidance. Keywords: Corporate Governance, Family Business, Ownership, Tax Avoidance.

The purpose of this study is to analyze the effect of liquidity, leverage, capital intensity, and profitability on tax agressiveness to mining sector companies. This type of research is quantitative research. The method of taking sample research using purposive sampling method. The writer analyze the data used classic assumption test and multiple linear regression analysis as a method on SPSS 21 program. The sample used in this study is 14 mining companies listed on the Indonesia Stock Exchange in 2015-2019, so that the overall sample is 68 which is ready to be processed. The result of the study show that liquidty variable and leverage is not affected on tax agressiveness, while the the capital intensity has a positive effect on tax agressiveness, and profitability has a negative effect on tax aggressiveness.

Tax is an obligatory financial contribution that individuals or institutions, as taxpayers, owe to the state without any direct benefits. It is compulsory and is collected under the regulation of law. The present study aims to examine the effectiveness of directors’ supervision and tax aggressiveness in diminishing frauds in financial reporting. The subject of this study is manufacturing companies listed in Indonesia Stock Exchange. The results of this study show that, firstly, effective directors’ supervision has significant correlation to diminishing fraudulent financial reporting. Directors, as the leaders of the company, demonstrated that they could perform their supervisory function very well. Secondly, tax aggressiveness has significant correlation to diminishing fraudulent financial reporting.

Tax aggressiveness is an action taken by a company in reducing taxable income through tax planning, either legally done by tax avoidance or illegally by tax evasion. This study examines the effect of financial constraints and institutional ownership on tax aggressiveness.The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sampling method used in this research is purposive sampling, with this method companies that meet as many as 56 companies. The analytical tool used is classic assumption test, multiple linear regression test, model test and hypothesis test. The results of this study indicate that (1) financial constraints have a positive effect on tax aggressiveness, (2) institutional ownership has a positive effect on tax aggressiveness, (3) institutional ownership weakens the relationship between financial constraints and tax aggressiveness.

Agresivitas pajak ness allows companies to minimize the tax burden borne by the company. This study aims to determine the effect of Corporate Social Responsibility (CSR), Profitability, and company size on Agresivitas pajak ness. In this study Corporate Social Responsibility (CSR), Profitability, and company size on Tax Agressiveness are the independent variables while agresivitas pajak ness is the dependent variable. The results of the analysis show that CSR disclosure and company size have no effect on agresivitas pajak ness, while the profitability variable has a positive effect on agresivitas pajak ness

This study aims to examine the influence of Islamic Social Reporting and Return On Assets On Tax Agressiveness With Independent Commissioner As a Moderation Variable. This study was conducted on company listed in Jakarta Islamic index during the 2015-2019. The determination of sample by using purporsive sampling method. The number of samples of this study were 11 companies for 5 years with a total of 55 data samples. The data analysis method using multiple linear regression analysis method and moderate regression analysis (MRA) with the help of IBM SPSS 25 software. The results showed that Islamic Social Reporting And Return On Assets does not affect the tax aggressiveness. Independent Commissioner can moderate the effects of Islamic Social Reporting on tax aggressiveness. However, Independent Commissioner is not able moderate the effects of Return On Assets on tax aggressiveness.

This study is aimed to examine the effect of Corporate Social Responsibility (CSR) to tax aggresiveness with tax incentive as a moderator. The study population used was the mining companies listed in Indonesia Stock Exchange with sample consisted of 34 companies which were obtained by purposive sampling method between 2011 and 2015. This study used CSR (as independent variable), tax aggressiveness (as dependent variable) and tax incentive (as moderating variable). To control the effect of CSR to tax aggressiveness, this study used variable controls namely leverage, size, Return On Assets (ROA), capital intensity and inventory intensity. While dependent variable, tax aggressiveness, was measured by using a proxy: Effective Tax Rate (ETR). CSR has been carried out by using Corporate Social Responsibility Index (CSRI) and data analysis technique has been done by using Moderated Regression Analysis (MRA). In addition the data was processed by using SPSS 22. The result showed that CSR has negative influence to tax agressiveness. The higher the level of corporations CSR disclosure, the lower is the level of tax aggressiveness.Tax incentives was proven and capable to strenghthen the relation between CSR and tax aggressivenes. CSR simultantly tested with the control variables showed similar result. It has negative influence.The higher the level of corporations CSR disclosure, the lower is the level of tax aggressiveness.Keywords: CSR, Tax Aggressivenes, Tax Incentives

This study aims toexamine the effectofcorporatesocialresponsibility(CSR) to taxaggresiveness with the tax incentive as a moderator. The study population used is the mining companies listed in Indonesia Stock Exchange. Sampling method using purposive samplingobtained by 34 companies of reach with 2011-2015. This study used Corporate Social Responsibility (as independend variable) and Tax Aggressiveness(as dependend variable) and Tax Incentive (as moderating vatriable). Tocontrol the effect of CSR to tax aggresiveness,primarily as a result of the use of moderating variable,this study used variable controls :Leverage, Size, Return on Assets (ROA), Capital Intensity and Inventory Intensity. The dependent variable in this study is tax aggressiveness. It was measured by usingproxy :effective tax rate(ETR).CSR has been carried out by using Corporate Social Responsibility Index (CSRI).Data analysis technique has been done by using Moderated Regression Analysis (MRA). The data was processed using SPSS 22. The result shows that CSR has negative influence to tax agressiveness. The higherthelevelof CSR disclosure of acorporation, thelower isthelevelof tax aggressiveness.Tax incentives is proven and capable to strenghthen the relations between CSR and Tax Aggressivenes. CSR stimultantly tested with the control variables showed similar result that it has negative influence the higherthe levelof CSR disclosure of acorporation, thelower isthelevelof tax aggressiveness. Keywords: Corporate Social Responsibility, Tax Aggressiveness, Efective Tax Rate

Objective - The purpose of this research is to empirically examine the effect of corporate governance, ownership and tax aggressiveness on earnings management. Methodology/Technique - The population of this research consists of non-financial companies listed on the Indonesian Stock Exchange (IDX) between 2013 and 2015. This research uses 3 recent years and utilizes different variable that have not been used in prior research. The 67 samples were choose using a purposive sampling method. The hypotheses are tested using multiple regression analysis with the SPSS program, to investigate the influence of each independent variable on earnings management. Findings - The results show that the board of director have a positive influence on earnings management, while board independence, audit quality, managerial ownership, and tax aggressiveness have no influence on earnings management. Novelty - This research add value in the existing literature and empirically study the effect of the board of directors, independence of the board, audit quality, managerial ownership, and tax agressiveness on earnings management. Type of Paper: Empirical Keywords: Earnings Management; Corporate Governance; Ownership; Tax Aggressiveness. JEL Classification: M40, M41, M49.

This research is focused on the Health sector, especially in the Pharmaceutical Manufacturing Company Sub-Sector. Especially where during the Covid-19 pandemic, Pharmaceutical Manufacturing Companies experienced a significant increase in revenue compared to various other sectors and it was rarely proven that companies in the Health sector, one of which was the Pharmaceutical Manufacturing Company Sub-Sector, took tax aggressiveness. This research is quantitative research. The research method used in this research is descriptive analysis method with multiple linear regression analysis, using SPSS software version 25. This research was conducted at health sector companies in the pharmaceutical manufacturing company sub-sector listed on the Indonesia Stock Exchange in 2016-2020. The sample in this study was determinde using purposive sampling method with 40 samples from 8 health sector companies in the pharmaceutical manufacturing company sub-sector. The findings of this study are the t test shows that leverage and capital intensity, with a significance value of 0.0001, and 0.008 respectively, have a significant effect on tax aggressiveness. While company size, liquidity and profitability have no effect on tax agressiveness. The results of the f test show that company size, leverage, capital intensity, liquidity and profitability simultaneously have a significant effect on tax aggressiveness.

Cette thèse de doctorat en sciences de gestion, plus précisément en gouvernance d’entreprise, s’intéresse aux relations entre la structure et la composition du conseil d’administration et certains enjeux stratégiques dans le contexte des sociétés cotées.En plus d’un chapitre consacré à la construction d’un cadre théorique et d’un cadre conceptuel de réflexion pour ce travail de recherche, trois articles empiriques sont proposés en vue d’apprécier les effets et les conséquences possibles relatifs aux choix de structure et de composition du conseil d’administration.A partir d’un échantillon composé de 210 sociétés cotées françaises sur la période 2015-2019, le premier article empirique permet de mettre en évidence que la taille du CA et son degré d’indépendance ont un effet significatif sur la performance financière des sociétés les plus endettées. Cet article a pour intérêt de sensibiliser davantage sur l’importance de considérer les choix relatifs à la structure du CA, à la lumière du niveau d’endettement à long terme des sociétés, afin d’optimiser la performance financière de celles-ci.Composé d’un échantillon identique, mais sur la période 2015-2020, le second article souligne d’une part que l’agressivité fiscale n’est pas une source de création de valeur boursière, et d’autre part que la taille du CA a un effet positif dans la lutte contre l’agressivité fiscale alors que son niveau d’indépendance a un effet négatif. Cet article a pour intérêt de nuancer, tout au moins pour la question technique de l’agressivité fiscale, certaines recommandations en matière d’indépendance des administrateurs, ou encore de mettre en évidence les conséquences positives liées au choix de privilégier un CA de taille importante.Enfin, le troisième et dernier article empirique propose de comparer, pour la période 2018-2022, les effets de la diversité culturelle du CA sur la performance financière et la performance RSE des plus grandes sociétés cotées françaises (CAC40) et suédoises (OMX30). Il en ressort que la diversité culturelle du CA a un effet négatif sur la performance RSE des seules sociétés suédoises, mais un effet positif sur la performance financière des sociétés françaises. Les sociétés suédoises semblent souffrir de la diversité culturelle, alors que les sociétés françaises semblent en bénéficier. L’intérêt de cet article réside dans la mise en exergue d’un effet modérateur significatif de la culture nationale, mais aussi d’un enjeu considérable relatif à la composition du CA, notamment en matière de diversité culturelle
This doctoral thesis in the field of accounting and management sciences, more specifically corporate governance, focuses on the relationship between the structure and composition of the board of directors and strategic issues for listed companies.In addition to a chapter dedicated to the construction of a theoretical and conceptual framework for this research, three empirical articles are proposed to assess the possible effects and consequences related to the choice of board structure and composition.Based on a sample of 210 French listed companies over the period 2015-2019, the first empirical article shows that board size and its degree of independence significantly affect the financial performance of the most indebted companies. This article aims to draw attention to how important it is to consider board structure decisions with respect to firms' long-term debt levels with a view to optimising their financial performance.Based on an identical sample, but covering the period 2015-2020, the second article highlights the fact that tax aggressiveness is not a source of stock market value creation. It also shows that the size of the board has a positive effect in the fight against tax aggressiveness, while its degree of independence has a negative effect. The purpose of this article is to qualify, at least as far as the technical issue of aggressive taxation is concerned, certain recommendations regarding the independence of directors and to highlight the positive consequences of a large board.Finally, the third and last article compares the impact of board cultural diversity on the financial and ESG performance of the largest listed companies in France (CAC40) and Sweden (OMX30) for the period 2018-2022. The results show that board cultural diversity has a negative effect on ESG performance only for Swedish companies, but an a priori positive effect on financial performance for French companies. The Swedish companies seem to suffer from cultural diversity, while the French companies seem to benefit from it. The interest of this article lies in highlighting a significant moderating effect of national culture, but also a significant stake related to board composition, in particular regarding cultural diversity