This study aims to examine empirical evidence about the factors that influence tax avoidance. The factors used in this study are profitability, leverage, liquidity, and sales growth as independent variables. Tax avoidance is measured using the cash effective tax rate as the dependent variable. This research does not only discuss profitability, liquidity, leverage, and sales growth that affect tax avoidance. However, it also analyzes whether there are significant differences in tax avoidance in 2019 and 2020 for manufacturing companies listed on the Indonesia Stock Exchange (IDX). A sample of 58 manufacturing companies was obtained based on predetermined criteria. The analytical method used is multiple regression and paired sample t-test with the SPSS (Statistical Product and Service Solutions) application version 26. The results show that profitability in 2019 has an effect on tax avoidance, and for 2020 profitability has no effect on tax avoidance, leverage in 2019 and 2020 has no effect on tax avoidance, liquidity in 2019 and 2020 has no effect on tax avoidance, sales growth in 2019 and 2020 has no effect on tax avoidance, and there is no difference in tax avoidance in 2019 with 2020.
{"title":"Studi Pengaruh Kinerja Keuangan Terhadap Tax Avoidance","authors":"Ike Alvinurnita Tristanti, Aisyaturrahmi","doi":"10.33086/amj.v7i1.4406","DOIUrl":"https://doi.org/10.33086/amj.v7i1.4406","url":null,"abstract":"This study aims to examine empirical evidence about the factors that influence tax avoidance. The factors used in this study are profitability, leverage, liquidity, and sales growth as independent variables. Tax avoidance is measured using the cash effective tax rate as the dependent variable. This research does not only discuss profitability, liquidity, leverage, and sales growth that affect tax avoidance. However, it also analyzes whether there are significant differences in tax avoidance in 2019 and 2020 for manufacturing companies listed on the Indonesia Stock Exchange (IDX). A sample of 58 manufacturing companies was obtained based on predetermined criteria. The analytical method used is multiple regression and paired sample t-test with the SPSS (Statistical Product and Service Solutions) application version 26. The results show that profitability in 2019 has an effect on tax avoidance, and for 2020 profitability has no effect on tax avoidance, leverage in 2019 and 2020 has no effect on tax avoidance, liquidity in 2019 and 2020 has no effect on tax avoidance, sales growth in 2019 and 2020 has no effect on tax avoidance, and there is no difference in tax avoidance in 2019 with 2020.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76628696","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research was conducted to determine the effect of company size and solvency onaudit delay with profitability as a moderating variable in food and beverage sub-sectormanufacturing companies listed on the IDX for the 2016-2021 period. This type of research isquantitative, with data collection techniques through secondary data including annual reports onmanufacturing companies in the food and beverage sub-sector. The sampling technique used apurposive sampling method using the specified criteria, a sample of 102. The data analysis techniqueused a moderating effect with Structural Equal Modeling (SEM) through the Partial Least Square(PLS) program. The results of statistical analysis show that firm size has no significant effect on audit delay, the solvency construct has no significant effect on audit delay, Profitability moderatesthe effect of firm size has no effect on audit delay, and the solvency moderating construct has nosignificant effect on audit delay in manufacturing companies the food and beverage sub-sector listedon the Indonesia Stock Exchange for the 2016-2021 period.
{"title":"Pengaruh Ukuran Perusahaan Dan Solvabilitas Terhadap Audit Delay Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Manufaktur","authors":"Roza Mulyadi, Dwi Fitrianingsih","doi":"10.33086/amj.v7i1.4268","DOIUrl":"https://doi.org/10.33086/amj.v7i1.4268","url":null,"abstract":"This research was conducted to determine the effect of company size and solvency onaudit delay with profitability as a moderating variable in food and beverage sub-sectormanufacturing companies listed on the IDX for the 2016-2021 period. This type of research isquantitative, with data collection techniques through secondary data including annual reports onmanufacturing companies in the food and beverage sub-sector. The sampling technique used apurposive sampling method using the specified criteria, a sample of 102. The data analysis techniqueused a moderating effect with Structural Equal Modeling (SEM) through the Partial Least Square(PLS) program. The results of statistical analysis show that firm size has no significant effect on audit delay, the solvency construct has no significant effect on audit delay, Profitability moderatesthe effect of firm size has no effect on audit delay, and the solvency moderating construct has nosignificant effect on audit delay in manufacturing companies the food and beverage sub-sector listedon the Indonesia Stock Exchange for the 2016-2021 period.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78350993","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A. Agustiawan, Annie Mustika Putri, Helkia Yohana Simanjuntak
This study aims to examine the effect of the internal control system (SPI), and noncompliance with government accounting standard laws and regulations (SAP) on audit opinions. The sample in this study were auditors at the Riau Province Representative Office of the Audit Board of the Republic of Indonesia (BPK RI Pekanbaru). This research is a quantitative research. This study uses primary data collected using a questionnaire. In this study, the sample was 55 respondents using a saturated sample. The analysis tool used is SPSS 2.6. Based on the results of data analysis, it shows that the Internal Control System (SPI), and Non-Compliance with Government Accounting Standards Legislation (SAP) have an effect on Audit Opinion.
本研究旨在探讨内部控制制度(SPI)和不遵守政府会计准则法律法规(SAP)对审计意见的影响。本研究的样本是印度尼西亚共和国审计委员会廖内省代表处(BPK RI Pekanbaru)的审计员。本研究为定量研究。本研究使用问卷调查收集的原始数据。在这项研究中，样本是55个受访者使用饱和样本。分析工具为SPSS 2.6。数据分析结果表明，内部控制制度(SPI)和不遵守政府会计准则立法(SAP)对审计意见有影响。
{"title":"Pengaruh Sistem Pengendalian Intern Dan Ketidak Patuhan Pada Peraturan Perundang-Undangan Standar Akuntansi Pemerintahan Terhadap Opini Audit","authors":"A. Agustiawan, Annie Mustika Putri, Helkia Yohana Simanjuntak","doi":"10.33086/amj.v7i1.3930","DOIUrl":"https://doi.org/10.33086/amj.v7i1.3930","url":null,"abstract":"This study aims to examine the effect of the internal control system (SPI), and noncompliance with government accounting standard laws and regulations (SAP) on audit opinions. The sample in this study were auditors at the Riau Province Representative Office of the Audit Board of the Republic of Indonesia (BPK RI Pekanbaru). This research is a quantitative research. This study uses primary data collected using a questionnaire. In this study, the sample was 55 respondents using a saturated sample. The analysis tool used is SPSS 2.6. Based on the results of data analysis, it shows that the Internal Control System (SPI), and Non-Compliance with Government Accounting Standards Legislation (SAP) have an effect on Audit Opinion.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74581184","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Sponsorship is the most important element in marketing communications for every type of company and organization among other types of marketing communications. Currently Sponsorship is believed to be one of the most powerful media used to link stakeholder relations communications to the target market. Sponsorship in the arts, especially music festivals, is one of the sponsorships that is more considered and can be used as a media promotion by many product brands because music is an industry that is highly developed and in great demand by the people of Indonesia. Therefore, this research is focused on contributing to the world of research, especially in the category of sponsorship activities in a music festival, by analyzing the influence of the EventSponsor suitability variable on Brand Image, Attitudes towards Sponsors, Attitudes towards Brands, and Purchase Intentions at Jazz music events Traffic Surabaya. This research is a quantitative study using a questionnaire distributed to 250 respondents. The results of the study explain that Event-Sponsor suitability has a positive effect on Brand Image, Attitudes have a positive effect on Sponsors, Attitudes towards Brands, and Purchase Intentions
{"title":"Effect Of Sponsorship Suitability On Music Festival Events","authors":"Azmil Chusnaini, R. A. Rasyid","doi":"10.33086/amj.v7i1.4088","DOIUrl":"https://doi.org/10.33086/amj.v7i1.4088","url":null,"abstract":"\u0000Sponsorship is the most important element in marketing communications for every type of company and organization among other types of marketing communications. Currently Sponsorship is believed to be one of the most powerful media used to link stakeholder relations communications to the target market. Sponsorship in the arts, especially music festivals, is one of the sponsorships that is more considered and can be used as a media promotion by many product brands because music is an industry that is highly developed and in great demand by the people of Indonesia. Therefore, this research is focused on contributing to the world of research, especially in the category of sponsorship activities in a music festival, by analyzing the influence of the EventSponsor suitability variable on Brand Image, Attitudes towards Sponsors, Attitudes towards Brands, and Purchase Intentions at Jazz music events Traffic Surabaya. This research is a quantitative study using a questionnaire distributed to 250 respondents. The results of the study explain that Event-Sponsor suitability has a positive effect on Brand Image, Attitudes have a positive effect on Sponsors, Attitudes towards Brands, and Purchase Intentions\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86327484","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
From 1974 to today, Indonesia has undergone many periods of financial management reform. Financial management reform is necessary for a country to attain excellent governance. The crisis that happened in 1997 prompted the adoption of good Governance in Indonesia. The 1997 financial crisis revealed the inadequate management of public finances up until that point. Thus, the Indonesian government began to recognize excellent governance gradually. Government Accounting Standards are the first step towards achieving excellent Governance (SAP). In Government Regulation 71 of 2010, Accrual-based SAP is the proper SAP for implementing good governance. Government Regulation No. 71 of 2010 implements Law No. 17 of 2003 About the Financial Country. Using the accrual method is anticipated to enhance the transparency of financial reporting and the government's public accountability. This type of qualitative descriptive research seeks to comprehend how the transition from pre-reform to the post-reform application of Government Accounting Standards happened. Through a literature search, the data for this investigation were acquired
{"title":"The Journey of Indonesian Government Accounting","authors":"F. Prasetya","doi":"10.33086/amj.v7i1.3954","DOIUrl":"https://doi.org/10.33086/amj.v7i1.3954","url":null,"abstract":"From 1974 to today, Indonesia has undergone many periods of financial management reform. Financial management reform is necessary for a country to attain excellent governance. The crisis that happened in 1997 prompted the adoption of good Governance in Indonesia. The 1997 financial crisis revealed the inadequate management of public finances up until that point. Thus, the Indonesian government began to recognize excellent governance gradually. Government Accounting Standards are the first step towards achieving excellent Governance (SAP). In Government Regulation 71 of 2010, Accrual-based SAP is the proper SAP for implementing good governance. Government Regulation No. 71 of 2010 implements Law No. 17 of 2003 About the Financial Country. Using the accrual method is anticipated to enhance the transparency of financial reporting and the government's public accountability. This type of qualitative descriptive research seeks to comprehend how the transition from pre-reform to the post-reform application of Government Accounting Standards happened. Through a literature search, the data for this investigation were acquired","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82820654","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The research aims to determine and analyze the effect of dividend policy and business risk on capital structure in property and real estate companies. The sampling technique used is purposive sampling. The population in this research amounted to 65 companies and based on the sampling technique in the annual financial statements of property and real estate companies for the 20152019 period there were 15 samples or 75 observed data. The analysis used in this research is Multiple Linear Regression Analysis. The results of this research indicate that the dividend policy has a positive and significant effect on capital structure and business risk has no effect on capital structure.
{"title":"Pengaruh Kebijakan Dividen Dan Risiko Bisnis Terhadap Struktur Modal Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2015-2019","authors":"Putri Juliyanti Hasan","doi":"10.33086/amj.v7i1.3216","DOIUrl":"https://doi.org/10.33086/amj.v7i1.3216","url":null,"abstract":"The research aims to determine and analyze the effect of dividend policy and business risk on capital structure in property and real estate companies. The sampling technique used is purposive sampling. The population in this research amounted to 65 companies and based on the sampling technique in the annual financial statements of property and real estate companies for the 20152019 period there were 15 samples or 75 observed data. The analysis used in this research is Multiple Linear Regression Analysis. The results of this research indicate that the dividend policy has a positive and significant effect on capital structure and business risk has no effect on capital structure.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88310725","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-28DOI: 10.1108/sampj-04-2022-0167
V. Vignieri
Purpose This study aims to illustrate how collaborative platforms may leverage active community for climate change adaptation to implement biodiversity preservation policies. Design/methodology/approach This study adopts the Dynamic Performance Governance methodological framework to analyze the causal relationships affecting biodiversity preservation policy outcomes. Findings Active community reduces harmful factors for biodiversity (i.e. biological threats and anthropogenic pressure), limiting the risk of extinction of perennial plants. Stakeholders’ prior knowledge is an enabling condition of climate adaptation processes as it triggers the adoption of prescriptions and cultural changes in a community. Practical implications The study provides methodological guidance to define measures to deliver material information to support environmental performance governance. It elaborates an inventory of short- and long-term performance indicators integrating natural-science targets into accounting measures that can support policymakers operating in other contexts to implement climate change adaptation policies. Social implications As a response to the study findings, social implications provide insights into how active community in collaborative platforms for climate change may support stakeholders to address natural resources imbalances, define strategies to share the burden among them and intervene on multiple policy domains (e.g. financial, environmental and social). Originality/value Climate change adaptation challenges are conceptualized as “super wicked problems,” and the collaborative platforms designed to address them are rendered as complex adaptive systems. This makes the paper go beyond traditional environmental governance, demonstrating that stakeholders’ interactions within collaborative platforms harness active community specialized knowledge.
{"title":"Active community for climate change: a Dynamic Performance Governance analysis of a biodiversity preservation program","authors":"V. Vignieri","doi":"10.1108/sampj-04-2022-0167","DOIUrl":"https://doi.org/10.1108/sampj-04-2022-0167","url":null,"abstract":"\u0000Purpose\u0000This study aims to illustrate how collaborative platforms may leverage active community for climate change adaptation to implement biodiversity preservation policies.\u0000\u0000\u0000Design/methodology/approach\u0000This study adopts the Dynamic Performance Governance methodological framework to analyze the causal relationships affecting biodiversity preservation policy outcomes.\u0000\u0000\u0000Findings\u0000Active community reduces harmful factors for biodiversity (i.e. biological threats and anthropogenic pressure), limiting the risk of extinction of perennial plants. Stakeholders’ prior knowledge is an enabling condition of climate adaptation processes as it triggers the adoption of prescriptions and cultural changes in a community.\u0000\u0000\u0000Practical implications\u0000The study provides methodological guidance to define measures to deliver material information to support environmental performance governance. It elaborates an inventory of short- and long-term performance indicators integrating natural-science targets into accounting measures that can support policymakers operating in other contexts to implement climate change adaptation policies.\u0000\u0000\u0000Social implications\u0000As a response to the study findings, social implications provide insights into how active community in collaborative platforms for climate change may support stakeholders to address natural resources imbalances, define strategies to share the burden among them and intervene on multiple policy domains (e.g. financial, environmental and social).\u0000\u0000\u0000Originality/value\u0000Climate change adaptation challenges are conceptualized as “super wicked problems,” and the collaborative platforms designed to address them are rendered as complex adaptive systems. This makes the paper go beyond traditional environmental governance, demonstrating that stakeholders’ interactions within collaborative platforms harness active community specialized knowledge.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47301354","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-19DOI: 10.1108/sampj-09-2022-0464
Asil Azimli, K. Çek
Purpose The purpose of this paper is to test if building reputation capital through environmental, social and governance (ESG) investing can mitigate the negative effect of economic policy uncertainty (EPU) on firms’ valuation. Design/methodology/approach This study uses an unbalanced panel of 591 financial firms between 2005 and 2021 from Canada, France, Germany, Italy, Japan, the United Kingdom (UK) and the USA. Ordinary least square method is used in the empirical tests. To alleviate a potential endogeneity problem, robustness tests are performed using the two-stage least square approach with instrumental variables. Findings The results of this paper show that sustainable reporting can offset the negative effect of EPU on the valuation of financial firms. Consistent with the stakeholder-based reputation-building hypothesis, sustainability performance may have an insurance-like impact on firms’ valuation during periods of high uncertainty. Practical implications According to the findings, during high policy uncertainty periods, investors accept to pay a premium for the stocks of the firms which built social capital through environmental and social investments. Accordingly, it is suggested that regulatory bodies and governments motivate firms to increase their stakeholder orientation to attain higher reputation capital. Social implications Managers can mitigate the negative impact of policy uncertainty on the value of their firms via building social capital, which will increase financial market stability in return, and portfolio investors may use such firms for portfolio optimization decisions. Originality/value To the best of the authors’ knowledge, this paper is one of the first to examine the mitigating role of ESG investing on EPU and firm valuation relationships for financial firms. Thus, this study provides new insights related to the impact of ESG performance on valuation during uncertain times.
{"title":"Can sustainability performance mitigate the negative effect of policy uncertainty on the firm valuation?","authors":"Asil Azimli, K. Çek","doi":"10.1108/sampj-09-2022-0464","DOIUrl":"https://doi.org/10.1108/sampj-09-2022-0464","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to test if building reputation capital through environmental, social and governance (ESG) investing can mitigate the negative effect of economic policy uncertainty (EPU) on firms’ valuation.\u0000\u0000\u0000Design/methodology/approach\u0000This study uses an unbalanced panel of 591 financial firms between 2005 and 2021 from Canada, France, Germany, Italy, Japan, the United Kingdom (UK) and the USA. Ordinary least square method is used in the empirical tests. To alleviate a potential endogeneity problem, robustness tests are performed using the two-stage least square approach with instrumental variables.\u0000\u0000\u0000Findings\u0000The results of this paper show that sustainable reporting can offset the negative effect of EPU on the valuation of financial firms. Consistent with the stakeholder-based reputation-building hypothesis, sustainability performance may have an insurance-like impact on firms’ valuation during periods of high uncertainty.\u0000\u0000\u0000Practical implications\u0000According to the findings, during high policy uncertainty periods, investors accept to pay a premium for the stocks of the firms which built social capital through environmental and social investments. Accordingly, it is suggested that regulatory bodies and governments motivate firms to increase their stakeholder orientation to attain higher reputation capital.\u0000\u0000\u0000Social implications\u0000Managers can mitigate the negative impact of policy uncertainty on the value of their firms via building social capital, which will increase financial market stability in return, and portfolio investors may use such firms for portfolio optimization decisions.\u0000\u0000\u0000Originality/value\u0000To the best of the authors’ knowledge, this paper is one of the first to examine the mitigating role of ESG investing on EPU and firm valuation relationships for financial firms. Thus, this study provides new insights related to the impact of ESG performance on valuation during uncertain times.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2023-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47430824","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-19DOI: 10.1108/sampj-04-2022-0200
Francesco Scarpa, Silvana Signori
Purpose This study aims to contribute to the debate about the place of corporate taxation in corporate social responsibility (CSR) by reviewing the present state of research, offering a comprehensive understanding of the content and dimensions of corporate tax responsibility (CTR) and discussing further developments in research and action. Design/methodology/approach The study builds on a systematic literature review of 117 theoretical and empirical papers on tax within the broad field of CSR published in peer-reviewed academic journals and books. Findings The analysis unfolds and discusses the construct of CTR and proposes a unified conceptualisation that elucidates for what firms are (or should be) held accountable on tax matters and the different dimensions (i.e. instrumental, political, integrative and ethical) which justify greater tax responsibility and enable its achievement. Practical implications The results can provide companies with practical guidance to enhance their tax responsibility and can give stakeholders and policymakers suggestions for new mobilisation strategies to achieve more responsible tax behaviour. Social implications Corporate tax payments are a fundamental dimension of CSR, as they fund public goods and services and reduce the unequal distribution of wealth. Providing a more structured understanding of CTR, this paper can contribute towards attaining more responsible tax outcomes which can better serve and benefit the whole society. Originality/value This study offers a structured overview of the present state of tax research in CSR, while providing a comprehensive understanding and conceptualisation of the construct of CTR, thus enabling scholars to situate their work and develop further relevant research in this field.
{"title":"Understanding corporate tax responsibility: a systematic literature review","authors":"Francesco Scarpa, Silvana Signori","doi":"10.1108/sampj-04-2022-0200","DOIUrl":"https://doi.org/10.1108/sampj-04-2022-0200","url":null,"abstract":"\u0000Purpose\u0000This study aims to contribute to the debate about the place of corporate taxation in corporate social responsibility (CSR) by reviewing the present state of research, offering a comprehensive understanding of the content and dimensions of corporate tax responsibility (CTR) and discussing further developments in research and action.\u0000\u0000\u0000Design/methodology/approach\u0000The study builds on a systematic literature review of 117 theoretical and empirical papers on tax within the broad field of CSR published in peer-reviewed academic journals and books.\u0000\u0000\u0000Findings\u0000The analysis unfolds and discusses the construct of CTR and proposes a unified conceptualisation that elucidates for what firms are (or should be) held accountable on tax matters and the different dimensions (i.e. instrumental, political, integrative and ethical) which justify greater tax responsibility and enable its achievement.\u0000\u0000\u0000Practical implications\u0000The results can provide companies with practical guidance to enhance their tax responsibility and can give stakeholders and policymakers suggestions for new mobilisation strategies to achieve more responsible tax behaviour.\u0000\u0000\u0000Social implications\u0000Corporate tax payments are a fundamental dimension of CSR, as they fund public goods and services and reduce the unequal distribution of wealth. Providing a more structured understanding of CTR, this paper can contribute towards attaining more responsible tax outcomes which can better serve and benefit the whole society.\u0000\u0000\u0000Originality/value\u0000This study offers a structured overview of the present state of tax research in CSR, while providing a comprehensive understanding and conceptualisation of the construct of CTR, thus enabling scholars to situate their work and develop further relevant research in this field.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":null,"pages":null},"PeriodicalIF":4.5,"publicationDate":"2023-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48230400","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-13DOI: 10.1108/sampj-03-2022-0133
Tiffany C. H. Leung, Jieqi Guan, Yui-yip Lau
Purpose This study aims to examine management attitude and awareness towards green logistics, explores the external conditions that drive and restrict its positive behaviour, investigates the level of its adoption amongst logistics service providers (LSPs) and determines the major barriers affecting its application in the industry. Design/methodology/approach This research investigates the key decision-making process on green logistics attitude and behaviour through in-depth interviews and thematic analysis. Findings This study explores both institutional and individual-level attitudes/awareness. Then, the driving and restraining forces and the challenges that influence the industry’s adoption of green initiatives are determined. Finally, this study constructs a framework following a behavioural driving route with interactions among green “attitude”, sustainable “subjective norms”, “behavioural control” and “external context” factors. Practical implications Findings can enlighten the practitioners who are struggling to adopt the green or low-carbon practice and provide valuable insights and constructive advice to LSPs and their stakeholders. Social implications Findings can draw the government and policy-makers’ attention to provide necessary financial or non-financial support for the practitioners to improve their green operations. Originality/value To the best of the authors’ knowledge, this study is one of the first attempts to adopt the hybrid theoretical lens on the green behaviour of the logistics industry. New insights are added to existing environmental management literature with a wider understanding and deeper investigation of the decision-making on green logistics in the industry. The theoretical framework in this study can offer future applications to a relevant large-scale study.
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