366
Views
0
CrossRef citations to date
0
Altmetric
Accounting, Corporate Governance & Business Ethics

Exploring the intricacies of tax planning: a novel insight from the Indonesian context

ORCID Icon &
Article: 2348709 | Received 22 Jan 2024, Accepted 23 Apr 2024, Published online: 09 May 2024

References

  • Agusti, R. R., & Rahman, A. F. (2023). Determinants of tax attitude in small and medium enterprises: Evidence from Indonesia. Cogent Business & Management, 10(1), 1. https://doi.org/10.1080/23311975.2022.2160585
  • Alsmady, A. A. (2022). Accounting information quality and tax avoidance effect on investment opportunities evidence from Gulf Cooperation Council GCC. Cogent Business & Management, 9(1), 2143020. https://doi.org/10.1080/23311975.2022.2143020
  • Amidu, M., Coffie, W., & Acquah, P. (2019). Transfer pricing, earnings management and tax avoidance of firms in Ghana. Journal of Financial Crime, 26(1), 235–15. https://doi.org/10.1108/JFC-10-2017-0091
  • Badertscher, B. A., Katz, S. P., & Rego, S. O. (2013). The separation of ownership and control and corporate tax avoidance. Journal of Accounting and Economics, 56(2–3), 228–250. https://doi.org/10.1016/j.jacceco.2013.08.005
  • Balsam, S., Krishnan, J., & Yang, J. S. (2003). Auditor industry specialization and earning quality. Auditing: A Journal of Practice & Thoery, 22(2), 71–93.
  • Dechow, P. M., Sloan, R. G., & Sweeny, A. P. (1995). Detecting earning management. Accounting Review, 70(2), 192–225.
  • Dempsey, S. J., Hunt, H. G., & Schroeder, N. W. (1993). Earning management and corporate ownership structure: An examination of extraordinary item reporting. Journal of Business Finance & Accounting, 20(4), 479–500. https://doi.org/10.1111/j.1468-5957.1993.tb00270.x
  • Desai, M. A., & Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79(1), 145–179. https://doi.org/10.1016/j.jfineco.2005.02.002
  • Étienne, J., & Wendeln, M. (2010). Compliance theories: A literature review. Revue Française de Science Politique (English), 60(2), 139–162. https://doi.org/10.3917/rfspe.602.0139
  • Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. The Journal of Law and Economics, 26(2), 301–325. https://doi.org/10.1086/467037
  • Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2023). When do firms highlight their effective tax rate? Accounting and Business Research, 53(1), 1–37. https://doi.org/10.1080/00014788.2021.1958669
  • Hair, J. F., Hult, G. T., Ringle, C., & Sarstedt, M. (2022). A primer on partial least squares structural equation modeling (PLS-SEM). SAGE Publications.
  • Handoko, L. Y., Sari, M. M. R., Suaryana, I. G. N. A., & Putri, I. G. M. A. D. (2022). Political connections, blockholder ownership, and tax avoidance: Evidence from Indonesia. Budapest International Research and Critics Institute (BIRCI-Journal), 5(2), 173–180. https://doi.org/10.33258/birci.v5i2.4897
  • Hasan, I., Kim, I., Teng, H., & Wu, Q. (2022). The effect of foreign institutional ownership on corporate tax avoidance: International evidence. Journal of International Accounting, Auditing and Taxation, 46, 100440. https://doi.org/10.1016/j.intaccaudtax.2021.100440
  • Istianingsih, (2021). Earnings quality as a link between corporate governance implementation and firm performance. International Journal of Management Science and Engineering Management, 16(4), 290–301. https://doi.org/10.1080/17509653.2021.1974969
  • Istianingsih, I., Trireksani, T., & Manurung, D. T. H. (2020). The impact of corporate social responsibility disclosure on the future earnings response coefficient (ASEAN Banking Analysis). Sustainability, 12(22), 9671. https://doi.org/10.3390/su12229671
  • Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
  • Karjalainen, J., Kasanen, E., Kinnunen, J., & Niskanen, J. (2020). Dividends and tax avoidance as drivers of earnings management: Evidence from dividend-paying private SMEs in Finland. Journal of Small Business Management, 61(2), 906–937. https://doi.org/10.1080/00472778.2020.1824526
  • Khuong, N. V., Liem, N. T., Thu, P. A., & Khanh, T. H. T. (2020). Does corporate tax avoidance explain firm performance? Evidence from an emerging economy. Cogent Business & Management, 7(1), 1780101. https://doi.org/10.1080/23311975.2020.1780101
  • Kurniasih, L., Yusri, Y., Kamarudin, F., & Sheikh Hassan, A. F. (2023). The role of country by country reporting on corporate tax avoidance: Does it effective for the tax haven? Cogent Business & Management, 10(1), 2159747. https://doi.org/10.1080/23311975.2022.2159747
  • Li, B., Liu, Z., & Wang, R. (2021). When dedicated investors are distracted: The effect of institutional monitoring on corporate tax avoidance. Journal of Accounting and Public Policy, 40(6), 106873. https://doi.org/10.1016/j.jaccpubpol.2021.106873
  • Lin, Y. R., & Fu, X. M. (2017). Does institutional ownership influence firm performance? Evidence from China. International Review of Economics & Finance, 49, 17–57. https://doi.org/10.1016/j.iref.2017.01.021
  • Ling, T. W., & Abdul Wahab, N. S. (2019). Components of book tax differences, corporate social responsibility and equity value. Cogent Business & Management, 6(1), 1617024. https://doi.org/10.1080/23311975.2019.1617024
  • Liu, H., & Zhao, Y. (2022). Cannot investors really price the book-tax differences correctly? Evidence from accelerated depreciation policies. China Journal of Accounting Studies, 10(3), 301–322. https://doi.org/10.1080/21697213.2022.2143671
  • Majeed, M. A., & Yan, C. (2019). Financial statement comparability and corporate tax avoidance: Evidence from China. Economic Research-Ekonomska Istraživanja, 32(1), 1813–1843. https://doi.org/10.1080/1331677X.2019.1640627
  • Menchaoui, I., & Hssouna, C. (2022). Impact of internal governance mechanisms on tax aggressiveness: Evidence from French firms listed on the CAC 40. EuroMed Journal of Business, 1450–2194. https://doi.org/10.1108/EMJB-03-2022-0047
  • Mocanu, M., Constantin, S.-B., & Răileanu, V. (2021). Determinants of tax avoidance – Evidence on profit tax-paying companies in Romania. Economic Research-Ekonomska Istraživanja, 34(1), 2013–2033. https://doi.org/10.1080/1331677X.2020.1860794
  • Natpraypant, V., Arshed, N., & Power, D. (2022). The introduction of anti-tax evasion legislation in Thailand: An institutional theoretical perspective. Accounting Forum, 48(1), 121–147. https://doi.org/10.1080/01559982.2022.2092813
  • Park, J., & Yoon, W. (2022). A foreign subsidiary’s largest shareholder, entry mode, and divestitures: The moderating role of foreign investment inducement policies. European Research on Management and Business Economics, 28(3), 100197. https://doi.org/10.1016/j.iedeen.2022.100197
  • Richardson, G., Wang, B., & Zhang, X. (2016). Ownership structure and corporate tax avoidance: Evidence from publicly listed private firms in China. Journal of Contemporary Accounting & Economics, 12(2), 141–158. https://doi.org/10.1016/j.jcae.2016.06.003
  • Ross, S. A. (1973). The economic theory of agency: The Principal’s problem. American Economic Review, 63(2), 39–134.
  • Safuan, S., Habibullah, M. S., & Sugandi, E. A. (2022). Eradicating tax evasion in Indonesia through financial sector development. Cogent Economics & Finance, 10(1), 2114167. https://doi.org/10.1080/23322039.2022.2114167
  • Salhi, B., Al Jabr, J., & Jarboui, A. (2020). A comparison of corporate governance and tax avoidance of UK and Japanese firms. Comparative Economic Research. Central and Eastern Europe, 23(3), 111–132. https://doi.org/10.18778/1508-2008.23.23
  • Sastrodiharjo, I., & Khasanah, U. (2023). Is it the end of enterprise resource planning? Evidence from Indonesia state-owned enterprises (SOEs). Cogent Business & Management, 10(2) https://doi.org/10.1080/23311975.2023.2212499
  • Sebele-Mpofu, F., Mashiri, E., & Schwartz, S. C. (2021). An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries. Cogent Business & Management, 8(1), 1944007. https://doi.org/10.1080/23311975.2021.1944007
  • Sekaran, U., & Bougie, R. (2016). Research methods for business. (7th ed.). Wiley.
  • Shams, S., Bose, S., & Gunasekarage, A. (2022). Does corporate tax avoidance promote managerial empire building? Journal of Contemporary Accounting & Economics, 18(1), 100293. https://doi.org/10.1016/j.jcae.2021.100293
  • Siregar, S. V., & Utama, S. (2008). Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia. The International Journal of Accounting, 43(1), 1–27. https://doi.org/10.1016/j.intacc.2008.01.001
  • Sri Utaminingsih, N., Kurniasih, D., Pramono Sari, M., & Rahardian Ary Helmina, M. (2022). The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness. Cogent Business & Management, 9(1), 2122333. https://doi.org/10.1080/23311975.2022.2122333
  • Thalita, A. A., Hariadi, B., & Rusydi, M. K. (2022). The effect of earnings management on tax avoidance with political connections as a moderating variable. International Journal of Research in Business and Social Science (2147- 4478), 11(5), 344–353. https://doi.org/10.20525/ijrbs.v11i5.1864
  • Wang, X., Bu, L., & Peng, X. (2021). Internet of things adoption, earnings management, and resource allocation efficiency. China Journal of Accounting Studies, 9(3), 333–359. https://doi.org/10.1080/21697213.2021.2009180
  • Warfield, T. D., Wild, J. J., & Wild, K. L. (1995). Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics, 20(1), 61–91. https://doi.org/10.1016/0165-4101(94)00393-J
  • Yang, J., Hemmings, D., Jaafar, A., & Jackson, R. H. G. (2022). The real earnings management gap between private and public firms: Evidence from Europe. Journal of International Accounting, Auditing and Taxation, 49, 100506. https://doi.org/10.1016/j.intaccaudtax.2022.100506