Felisitas Wilda, Supriyati, Dewi Murdiawati, Kadek Pranetha Prananjaya, Determinan Penghindaran Pajak, dan Peran, Moderasi Pertumbuhan, Kasus Perbankan, Asia Tenggara
{"title":"避税的决定因素与资产增长的调节作用:以东南亚银行业为例","authors":"Felisitas Wilda, Supriyati, Dewi Murdiawati, Kadek Pranetha Prananjaya, Determinan Penghindaran Pajak, dan Peran, Moderasi Pertumbuhan, Kasus Perbankan, Asia Tenggara","doi":"10.24815/jdab.v10i2.25717","DOIUrl":null,"url":null,"abstract":"Alfina, I. T., Nurlaela, S., Wijayanti, A. (2018). The influence of profitability, leverage, independent commissioner, and company size to tax avoidance. The 2nd International Conference on Technology, Education, and Social Science 2018, 2018(10), 102–106.Ayu, P. C., Sumadi, N. K. (2019). Pengaruh kepemilikan institusional dan kepemilikan manajerial terhadap nilai perusahaan. Widya Akuntansi Dan Keuangan, 1(1), 87-104.Agyei, S. K., Marfo-Yiadom, E., Ansong, A., Idun, A. A. A. (2020). Corporate tax avoidance incentives of banks in Ghana. Journal of African Business, 21(4), 544-559.Atwood, T. J., Drake, M. S., Myers, J. N., Myers, L. A. (2012). Home country tax system characteristics and corporate tax avoidance: International evidence. American Accounting Association, 87(6), 1831–1860. https://doi.org/10.2308/accr-50222Alkurdi, A., Mardini, G. H. (2020). The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan. Journal of Financial Reporting and Accounting, 18(4), 795-812.Alsaadi, A. (2020). Financial-tax reporting conformity, tax avoidance and corporate social responsibility. Journal of Financial Reporting and Accounting, 18(3), 639-659.Andalenta, I., Kun, I. (2022). Tax avoidance among banking corporations. Journal of Science and Research of Accounting 6, 225–233Fauzan. (2019). The effect of LDR, CAR, LAR, loan growth and asset growth on NPL (Case Study on conventional commercial banks listed at Indonesia stock exchange on period 2013-2017). Undergraduate Thesis, Faculty of Economics and Business.Fitri, A. W., Hapsarai, D. P., Haryadi, E. (2019). Pengaruh leverage, komisaris independen dan corporate social responsibility terhadap penghindaran pajak. Jurnal Mahasiswa Akuntansi UNSERA, 1(1), 20-30.Ha, N. M., Trang, T. T. P., Vuong, P. M. (2021). The impact on corporate financial leverage of the relationship between tax avoidance and institutional ownership: A study of listed firms in vietnam. Montenegrin Journal of Economics, 17(4), 65–73. https://doi.org/10.14254/1800-5845/2021.17-4.6Hidayat, O. S. (2019). The effect of corporate social responsibility on tax avoidance with size as moderating variable. Journal of Accounting, Finance Taxation of Indonesia (JAKPI) 7(1).Hoi, C. K., Wu, Q., Zhang, H. (2013). Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. The Accounting Review, 88(6), 2025-2059.Jiang, Y., Zheng, H., Wang, R. (2020). The effect of institutional ownership on listed companies’ tax avoidance strategies. Applied Economics, 53(8), 880–896. https://doi.org/10.1080/00036846.2020.1817308Kasim, F. M., Saad, N. (2019). Determinants of corporate tax avoidance strategies among multinational corporations in Malaysia. International Journal of Public Policy and Administration Research, 6(2), 74–81. https://doi.org/10.18488/journal.74.2019.62.74.81Khanh, H. T. M., Khuong, N. V. (2019). Does Corporate tax avoidance influence firm leverage of Vietnamese listed companies? Theoretical Economics Letters, 09(04), 1070–1078. https://doi.org/10.4236/tel.2019.94069Kim, J. H., Im, C. C. (2017). The study on the effect and determinants of small-and medium-sized entities conducting tax avoidance. Journal of Applied Business Research, 33(2), 375–390. https://doi.org/10.19030/jabr.v33i2.9911Kovermann, J. H. (2018). Tax avoidance, tax risk and the cost of debt in a bank-dominated economy. Managerial Auditing Journal, 33(8/9), 683-699.Krisna, A. M. (2019). Effect of institutional ownership and managerial ownership on tax avoidance with audit quality as moderating variable. Journal of Economics, Business And Accounting, 18(2), 82-91.Kurniasih, T., Ratna Sari, M. (2013). Pengaruh return on assets, leverage, corporate governance, ukuran perusahaan dan kompensasi rugi fiskal pada tax avoidance. Buletin Studi Ekonomi, 18(1), 58–66.Lee, R., Kao, H. (2018). The impacts of IFRSs and auditor on tax avoidance. Advances in Management Applied Economics, 8(6), 17–53Liana, L., Sari, P. (2017). The effect of corporate social responsibility on corporate tax avoidance. Diponegoro Journal of Accounting 6(4):111–23.Lin, K. Z., Cheng, S., Zhang, F. (2017). Corporate social responsibility, institutional environments, and tax avoidance: Evidence from a subnational comparison in China. The International Journal of Accounting, 52(4), 303-318. http://dx.doi.org/10.1016/j.intacc.2017.11.002López-González, E., Martínez-Ferrero, J., García-Meca, E. (2019). Does corporate social responsibility affect tax avoidance: Evidence from family firms. Corporate Social Responsibility and Environmental Management, 26(4), 819–831. https://doi.org/10.1002/csr.1723Luty, P. (2020). Tax avoidance in V4 countries and Serbia: Influence of company size on effective tax rate. Finiz, 15(January 2020), 5–11. https://doi.org/10.15308/finiz-2020-5-11Mao, Chih Wen., Wen, Chieh Wu. (2019). Moderated mediation effects of corporate social responsibility performance on tax avoidance: evidence from China. Asia-Pacific Journal of Accounting and Economics 26(1–2) 90–107.Maraya, Dyan, A., Yendrawati, R. (2016). The effect of corporate governance and corporate social responsibility disclosure on tax avoidance: empirical study on mine and CPO Corporations. Journal of Accounting Auditing of Indonesia 20(2):147–59.Maulinda, I. P., Fidiana. (2019). The effect of corporate social responsibility and good corporate governance on tax avoidance. Journal of Science and Research of Accounting 8, 1–21.Muti’ah, Marsyaf, Ahmad, Z. (2021). The influence of sales growth, debt equity ratio (DER) and related party transaction to tax avoidance. International Journal of Management Studies and Social Science Research (IJMSSSR), 3(4), 237–244Nurhasanah. (2017). The effect of asset growth on profitability of banking corporations listed at Indonesia stock exchange. Journal of Visionary Strategic 6, 41–44.Omesi, I., Appah, E. (2021). Corporate governance and tax avoidance of listed consumer and industrial good companies in Nigeria. IOSR Journal of Economic and Finance (IOSR-JEF), 12(2), 17–31. https://doi.org/10.9790/5933-1202041731Putri, R. T., Ulum, I., Prasetyo, A. (2019). Company Risk, size, fiscal loss compensation, and tax avoidance: evidence from Indonesian Islamic companies. Journal of Innovation in Business and Economics, 2(02), 87. https://doi.org/10.22219/jibe.v2i02.7323Taylor, G., Richardson, G. (2012). International corporate tax avoidance practices : evidence from australian firms. International Journal of Accounting, 47(4), 469–496. https://doi.org/10.1016/j.intacc.2012.10.004Tilehnouei, M. H., Esfahani, S. T., Soltanipanah, S. (2018). Investigating the effect of financial distress on tax avoidance during the global financial crisis in companies listed on Tehran stock exchange. International Journal If Finance and Managerial Accounting, 3(9), 41–51Yuliesti, R., Sapari, S. (2017). Pengaruh profitabilitas, likuiditas dan corporate governance terhadap penghindaran pajak. Jurnal Ilmu dan Riset Akuntansi (JIRA), 6(3). 890-909.Salehi, M., Tarighi, H., Shahri, T. A. (2020). The effect of auditor characteristics on tax avoidance of Iranian companies. Journal of Asian Business and Economic Studies, 27(2), 119–134. https://doi.org/10.1108/JABES-11-2018-0100Sari, H. Y., Yuniarti, E., Rachman, A. A. (2022). Pengaruh pertumbuhan aset, ukuran, dan profitabilitas perusahaan terhadap penghindaran pajak (tax avoidance) pada perusahaan sektor pertambangan yang terdaftar di BEI periode 2017-2020. Jurnal Akuntansi Bisnis Dan Ekonomi, 8(1), 2167–2178Shi, A. A., Concepcion, F. R., Laguinday, C. M. R., Ong Hian Huy, T. A. T., Unite, A. A. (2020). An analysis of the effects of foreign ownership on the level of tax avoidance across philippine publicly listed firms. DLSU Business and Economics Review, 30(1), 1–14.DDTC. (2020). Negara tetangga ini terancam makin sulit tangkal penghindaran pajak. News.Ddtc.Co.Id. https://news.ddtc.co.id/negara-tetangga-ini-terancam-makin-sulit-tangkal-penghindaran-pajak--20692#:~:text=Hal itu disampaikan Vietnam Institute for Economic and,hingga triliun dong per tahun selama periode 2010-2018.Wardani, Kusuma, D., Mursiyati. (2019). The effect of profitability, independent commissioners and audit comittee on tax avoidance. Department of Accounting, Faculty of Economic, University of Sarjanawiyata Tamansiswa 7(2), 127–36.Wiguna, I. Putra, P., I. Ketut Jati. (2017). The effect of corporate social responsibility, executive risk preference, and capital intensity on tax avoidance. E-Journal of Accounting 21(1):418–46.Zahirah, A. (2017). The effect of leverage, institutional ownership, managerial ownership and corporate size on tax avoidance. Online Journal for Students of Economics Faculty 4(1), 3543–56. https://lk2fhui.law.ui.ac.id/posisi-firma-hukum-dalam-kasus-panama-papers/ accessed on 20 January 2022","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":"1 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Determinants of Tax Avoidance and the Moderation Role of Asset Growth: A Case of Southeast Asia Banking Industry\",\"authors\":\"Felisitas Wilda, Supriyati, Dewi Murdiawati, Kadek Pranetha Prananjaya, Determinan Penghindaran Pajak, dan Peran, Moderasi Pertumbuhan, Kasus Perbankan, Asia Tenggara\",\"doi\":\"10.24815/jdab.v10i2.25717\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Alfina, I. T., Nurlaela, S., Wijayanti, A. (2018). The influence of profitability, leverage, independent commissioner, and company size to tax avoidance. The 2nd International Conference on Technology, Education, and Social Science 2018, 2018(10), 102–106.Ayu, P. C., Sumadi, N. K. (2019). Pengaruh kepemilikan institusional dan kepemilikan manajerial terhadap nilai perusahaan. Widya Akuntansi Dan Keuangan, 1(1), 87-104.Agyei, S. K., Marfo-Yiadom, E., Ansong, A., Idun, A. A. A. (2020). Corporate tax avoidance incentives of banks in Ghana. Journal of African Business, 21(4), 544-559.Atwood, T. J., Drake, M. S., Myers, J. N., Myers, L. A. (2012). Home country tax system characteristics and corporate tax avoidance: International evidence. American Accounting Association, 87(6), 1831–1860. https://doi.org/10.2308/accr-50222Alkurdi, A., Mardini, G. H. (2020). The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan. Journal of Financial Reporting and Accounting, 18(4), 795-812.Alsaadi, A. (2020). Financial-tax reporting conformity, tax avoidance and corporate social responsibility. Journal of Financial Reporting and Accounting, 18(3), 639-659.Andalenta, I., Kun, I. (2022). Tax avoidance among banking corporations. Journal of Science and Research of Accounting 6, 225–233Fauzan. (2019). The effect of LDR, CAR, LAR, loan growth and asset growth on NPL (Case Study on conventional commercial banks listed at Indonesia stock exchange on period 2013-2017). Undergraduate Thesis, Faculty of Economics and Business.Fitri, A. W., Hapsarai, D. P., Haryadi, E. (2019). Pengaruh leverage, komisaris independen dan corporate social responsibility terhadap penghindaran pajak. Jurnal Mahasiswa Akuntansi UNSERA, 1(1), 20-30.Ha, N. M., Trang, T. T. P., Vuong, P. M. (2021). The impact on corporate financial leverage of the relationship between tax avoidance and institutional ownership: A study of listed firms in vietnam. Montenegrin Journal of Economics, 17(4), 65–73. https://doi.org/10.14254/1800-5845/2021.17-4.6Hidayat, O. S. (2019). The effect of corporate social responsibility on tax avoidance with size as moderating variable. Journal of Accounting, Finance Taxation of Indonesia (JAKPI) 7(1).Hoi, C. K., Wu, Q., Zhang, H. (2013). Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. The Accounting Review, 88(6), 2025-2059.Jiang, Y., Zheng, H., Wang, R. (2020). The effect of institutional ownership on listed companies’ tax avoidance strategies. Applied Economics, 53(8), 880–896. https://doi.org/10.1080/00036846.2020.1817308Kasim, F. M., Saad, N. (2019). Determinants of corporate tax avoidance strategies among multinational corporations in Malaysia. International Journal of Public Policy and Administration Research, 6(2), 74–81. https://doi.org/10.18488/journal.74.2019.62.74.81Khanh, H. T. M., Khuong, N. V. (2019). Does Corporate tax avoidance influence firm leverage of Vietnamese listed companies? Theoretical Economics Letters, 09(04), 1070–1078. https://doi.org/10.4236/tel.2019.94069Kim, J. H., Im, C. C. (2017). The study on the effect and determinants of small-and medium-sized entities conducting tax avoidance. Journal of Applied Business Research, 33(2), 375–390. https://doi.org/10.19030/jabr.v33i2.9911Kovermann, J. H. (2018). Tax avoidance, tax risk and the cost of debt in a bank-dominated economy. Managerial Auditing Journal, 33(8/9), 683-699.Krisna, A. M. (2019). Effect of institutional ownership and managerial ownership on tax avoidance with audit quality as moderating variable. Journal of Economics, Business And Accounting, 18(2), 82-91.Kurniasih, T., Ratna Sari, M. (2013). Pengaruh return on assets, leverage, corporate governance, ukuran perusahaan dan kompensasi rugi fiskal pada tax avoidance. Buletin Studi Ekonomi, 18(1), 58–66.Lee, R., Kao, H. (2018). The impacts of IFRSs and auditor on tax avoidance. Advances in Management Applied Economics, 8(6), 17–53Liana, L., Sari, P. (2017). The effect of corporate social responsibility on corporate tax avoidance. Diponegoro Journal of Accounting 6(4):111–23.Lin, K. Z., Cheng, S., Zhang, F. (2017). Corporate social responsibility, institutional environments, and tax avoidance: Evidence from a subnational comparison in China. The International Journal of Accounting, 52(4), 303-318. http://dx.doi.org/10.1016/j.intacc.2017.11.002López-González, E., Martínez-Ferrero, J., García-Meca, E. (2019). Does corporate social responsibility affect tax avoidance: Evidence from family firms. Corporate Social Responsibility and Environmental Management, 26(4), 819–831. https://doi.org/10.1002/csr.1723Luty, P. (2020). Tax avoidance in V4 countries and Serbia: Influence of company size on effective tax rate. Finiz, 15(January 2020), 5–11. https://doi.org/10.15308/finiz-2020-5-11Mao, Chih Wen., Wen, Chieh Wu. (2019). Moderated mediation effects of corporate social responsibility performance on tax avoidance: evidence from China. Asia-Pacific Journal of Accounting and Economics 26(1–2) 90–107.Maraya, Dyan, A., Yendrawati, R. (2016). The effect of corporate governance and corporate social responsibility disclosure on tax avoidance: empirical study on mine and CPO Corporations. Journal of Accounting Auditing of Indonesia 20(2):147–59.Maulinda, I. P., Fidiana. (2019). The effect of corporate social responsibility and good corporate governance on tax avoidance. Journal of Science and Research of Accounting 8, 1–21.Muti’ah, Marsyaf, Ahmad, Z. (2021). The influence of sales growth, debt equity ratio (DER) and related party transaction to tax avoidance. International Journal of Management Studies and Social Science Research (IJMSSSR), 3(4), 237–244Nurhasanah. (2017). The effect of asset growth on profitability of banking corporations listed at Indonesia stock exchange. Journal of Visionary Strategic 6, 41–44.Omesi, I., Appah, E. (2021). Corporate governance and tax avoidance of listed consumer and industrial good companies in Nigeria. IOSR Journal of Economic and Finance (IOSR-JEF), 12(2), 17–31. https://doi.org/10.9790/5933-1202041731Putri, R. T., Ulum, I., Prasetyo, A. (2019). Company Risk, size, fiscal loss compensation, and tax avoidance: evidence from Indonesian Islamic companies. Journal of Innovation in Business and Economics, 2(02), 87. https://doi.org/10.22219/jibe.v2i02.7323Taylor, G., Richardson, G. (2012). International corporate tax avoidance practices : evidence from australian firms. International Journal of Accounting, 47(4), 469–496. https://doi.org/10.1016/j.intacc.2012.10.004Tilehnouei, M. H., Esfahani, S. T., Soltanipanah, S. (2018). Investigating the effect of financial distress on tax avoidance during the global financial crisis in companies listed on Tehran stock exchange. International Journal If Finance and Managerial Accounting, 3(9), 41–51Yuliesti, R., Sapari, S. (2017). Pengaruh profitabilitas, likuiditas dan corporate governance terhadap penghindaran pajak. Jurnal Ilmu dan Riset Akuntansi (JIRA), 6(3). 890-909.Salehi, M., Tarighi, H., Shahri, T. A. (2020). The effect of auditor characteristics on tax avoidance of Iranian companies. Journal of Asian Business and Economic Studies, 27(2), 119–134. https://doi.org/10.1108/JABES-11-2018-0100Sari, H. Y., Yuniarti, E., Rachman, A. A. (2022). Pengaruh pertumbuhan aset, ukuran, dan profitabilitas perusahaan terhadap penghindaran pajak (tax avoidance) pada perusahaan sektor pertambangan yang terdaftar di BEI periode 2017-2020. Jurnal Akuntansi Bisnis Dan Ekonomi, 8(1), 2167–2178Shi, A. A., Concepcion, F. R., Laguinday, C. M. R., Ong Hian Huy, T. A. T., Unite, A. A. (2020). An analysis of the effects of foreign ownership on the level of tax avoidance across philippine publicly listed firms. DLSU Business and Economics Review, 30(1), 1–14.DDTC. (2020). Negara tetangga ini terancam makin sulit tangkal penghindaran pajak. News.Ddtc.Co.Id. https://news.ddtc.co.id/negara-tetangga-ini-terancam-makin-sulit-tangkal-penghindaran-pajak--20692#:~:text=Hal itu disampaikan Vietnam Institute for Economic and,hingga triliun dong per tahun selama periode 2010-2018.Wardani, Kusuma, D., Mursiyati. (2019). The effect of profitability, independent commissioners and audit comittee on tax avoidance. Department of Accounting, Faculty of Economic, University of Sarjanawiyata Tamansiswa 7(2), 127–36.Wiguna, I. Putra, P., I. Ketut Jati. (2017). The effect of corporate social responsibility, executive risk preference, and capital intensity on tax avoidance. E-Journal of Accounting 21(1):418–46.Zahirah, A. (2017). The effect of leverage, institutional ownership, managerial ownership and corporate size on tax avoidance. Online Journal for Students of Economics Faculty 4(1), 3543–56. https://lk2fhui.law.ui.ac.id/posisi-firma-hukum-dalam-kasus-panama-papers/ accessed on 20 January 2022\",\"PeriodicalId\":31235,\"journal\":{\"name\":\"Jurnal Dinamika Akuntansi dan Bisnis\",\"volume\":\"1 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-08-08\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Dinamika Akuntansi dan Bisnis\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.24815/jdab.v10i2.25717\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Dinamika Akuntansi dan Bisnis","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.24815/jdab.v10i2.25717","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
Alfina, i.t, Nurlaela, S.， Wijayanti, A.(2018)。盈利能力、杠杆、独立董事和公司规模对避税的影响。第二届科技、教育与社会科学国际会议，2018,2018(10)，102-106。Ayu, p.c.， Sumadi, n.k.(2019)。行政管理:行政管理:行政管理:行政管理。[j] .自然科学学报，2011(1)，87-104。李建军，李建军，李建军，李建军(2020)。加纳银行的企业避税激励措施。中国经济研究，21(4)，544-559。阿特伍德，t.j.，德雷克，m.s.，迈尔斯，j.n.，迈尔斯，l.a.(2012)。母国税制特征与企业避税:国际证据。会计学会，87(6)，1831-1860。https://doi.org/10.2308/accr-50222Alkurdi, A.， Mardini, g.h.(2020)。股权结构和董事会构成对避税策略的影响:来自约旦的经验证据。财务报告与会计，18(4)，795-812。Alsaadi, A.(2020)。财务报税合规性、避税与企业社会责任。财务报告与会计，18(3)，639-659。安达伦塔，I.，昆，I.(2022)。银行公司之间的避税。会计科学与研究，6,225 - 233。(2019)。LDR、CAR、LAR、贷款增长和资产增长对不良贷款的影响(以2013-2017年在印尼证券交易所上市的传统商业银行为例)经济与商业学院本科毕业论文。Fitri, a.w.， Hapsarai, d.p.， Haryadi, E.(2019)。公司的杠杆作用，公司的独立和企业的社会责任。中国生物医学工程学报，31(1)，20-30。Ha n.m.， Trang, t.t.p.， Vuong, p.m.(2021)。避税与机构所有权关系对企业财务杠杆的影响:以越南上市公司为例。经济学，17(4)，65-73。https://doi.org/10.14254/1800-5845/2021.17-4.6Hidayat, o.s.(2019)。企业社会责任对避税的影响，规模为调节变量。财税管理学报(英文版)7(1)。海长宽，吴强，张慧(2013)。企业社会责任(CSR)是否与避税有关?来自不负责任的企业社会责任活动的证据。会计评论，88(6)，2025-2059。蒋旸，郑慧，王仁(2020)。机构持股对上市公司避税策略的影响。应用经济学，33(8)，888 - 896。https://doi.org/10.1080/00036846.2020.1817308Kasim, f.m.， Saad, N.(2019)。马来西亚跨国公司企业避税策略的决定因素。社会科学研究，6(2)，391 - 391。https://doi.org/10.18488/journal.74.2019.62.74.81Khanh，洪婷明，孔乃文(2019)。企业避税是否影响越南上市公司的公司杠杆?理论经济通讯，09(04)，1070-1078。https://doi.org/10.4236/tel.2019.94069Kim, j.h.， Im c.c.(2017)。中小企业避税的影响及决定因素研究。应用经济研究，33(2)，375-390。https://doi.org/10.19030/jabr.v33i2.9911Kovermann, j.h.(2018)。银行主导经济中的避税、税收风险和债务成本。管理审计学报，33(8/9)，683-699。Krisna, a.m.(2019)。以审计质量为调节变量的机构所有权和管理层所有权对避税的影响。经济与会计，18(2)，82-91。Kurniasih, T.， Ratna Sari, M.(2013)。Pengaruh资产回报，杠杆，公司治理，ukuran perusahaan和kompensasi rugi fiskal - pada避税。研究经济，18(1)，58-66。李荣，高华(2018)。国际财务报告准则和审计师对避税的影响。李建平，李建平。(2017).管理应用经济学进展，8(6)，17 - 53。企业社会责任对企业避税的影响。会计学报，6(4):111-23。林克忠，程生，张峰(2017)。企业社会责任、制度环境与避税:来自中国地方比较的证据。国际会计学报，52(4)，303-318。http://dx.doi.org/10.1016/j.intacc.2017.11.002López-González, E.， Martínez-Ferrero, J, García-Meca, E.(2019)。企业社会责任是否影响避税:来自家族企业的证据。企业社会责任与环境管理，26(4)，819-831。https://doi.org/10.1002/csr.1723Luty, P.(2020)。V4国家和塞尔维亚的避税:公司规模对有效税率的影响完成，15(2020年1月)，5-11。https://doi.org/10.15308/finiz-2020-5-11Mao，智文。文，吴杰。(2019)。 Alfina, i.t, Nurlaela, S.， Wijayanti, A.(2018)。盈利能力、杠杆、独立董事和公司规模对避税的影响。第二届科技、教育与社会科学国际会议，2018,2018(10)，102-106。Ayu, p.c.， Sumadi, n.k.(2019)。行政管理:行政管理:行政管理:行政管理。[j] .自然科学学报，2011(1)，87-104。李建军，李建军，李建军，李建军(2020)。加纳银行的企业避税激励措施。中国经济研究，21(4)，544-559。阿特伍德，t.j.，德雷克，m.s.，迈尔斯，j.n.，迈尔斯，l.a.(2012)。母国税制特征与企业避税:国际证据。会计学会，87(6)，1831-1860。https://doi.org/10.2308/accr-50222Alkurdi, A.， Mardini, g.h.(2020)。股权结构和董事会构成对避税策略的影响:来自约旦的经验证据。财务报告与会计，18(4)，795-812。Alsaadi, A.(2020)。财务报税合规性、避税与企业社会责任。财务报告与会计，18(3)，639-659。安达伦塔，I.，昆，I.(2022)。银行公司之间的避税。会计科学与研究，6,225 - 233。(2019)。LDR、CAR、LAR、贷款增长和资产增长对不良贷款的影响(以2013-2017年在印尼证券交易所上市的传统商业银行为例)经济与商业学院本科毕业论文。Fitri, a.w.， Hapsarai, d.p.， Haryadi, E.(2019)。公司的杠杆作用，公司的独立和企业的社会责任。中国生物医学工程学报，31(1)，20-30。Ha n.m.， Trang, t.t.p.， Vuong, p.m.(2021)。避税与机构所有权关系对企业财务杠杆的影响:以越南上市公司为例。经济学，17(4)，65-73。https://doi.org/10.14254/1800-5845/2021.17-4.6Hidayat, o.s.(2019)。企业社会责任对避税的影响，规模为调节变量。财税管理学报(英文版)7(1)。海长宽，吴强，张慧(2013)。企业社会责任(CSR)是否与避税有关?来自不负责任的企业社会责任活动的证据。会计评论，88(6)，2025-2059。蒋旸，郑慧，王仁(2020)。机构持股对上市公司避税策略的影响。应用经济学，33(8)，888 - 896。https://doi.org/10.1080/00036846.2020.1817308Kasim, f.m.， Saad, N.(2019)。马来西亚跨国公司企业避税策略的决定因素。社会科学研究，6(2)，391 - 391。https://doi.org/10.18488/journal.74.2019.62.74.81Khanh，洪婷明，孔乃文(2019)。企业避税是否影响越南上市公司的公司杠杆?理论经济通讯，09(04)，1070-1078。https://doi.org/10.4236/tel.2019.94069Kim, j.h.， Im c.c.(2017)。中小企业避税的影响及决定因素研究。应用经济研究，33(2)，375-390。https://doi.org/10.19030/jabr.v33i2.9911Kovermann, j.h.(2018)。银行主导经济中的避税、税收风险和债务成本。管理审计学报，33(8/9)，683-699。Krisna, a.m.(2019)。以审计质量为调节变量的机构所有权和管理层所有权对避税的影响。经济与会计，18(2)，82-91。Kurniasih, T.， Ratna Sari, M.(2013)。Pengaruh资产回报，杠杆，公司治理，ukuran perusahaan和kompensasi rugi fiskal - pada避税。研究经济，18(1)，58-66。李荣，高华(2018)。国际财务报告准则和审计师对避税的影响。李建平，李建平。(2017).管理应用经济学进展，8(6)，17 - 53。企业社会责任对企业避税的影响。会计学报，6(4):111-23。林克忠，程生，张峰(2017)。企业社会责任、制度环境与避税:来自中国地方比较的证据。国际会计学报，52(4)，303-318。http://dx.doi.org/10.1016/j.intacc.2017.11.002López-González, E.， Martínez-Ferrero, J, García-Meca, E.(2019)。企业社会责任是否影响避税:来自家族企业的证据。企业社会责任与环境管理，26(4)，819-831。https://doi.org/10.1002/csr.1723Luty, P.(2020)。V4国家和塞尔维亚的避税:公司规模对有效税率的影响完成，15(2020年1月)，5-11。https://doi.org/10.15308/finiz-2020-5-11Mao，智文。文，吴杰。(2019)。 企业社会责任绩效对避税的有调节中介效应:来自中国的证据。会计与经济学报26(1):90-107。Maraya, Dyan, A.， Yendrawati, R.(2016)。公司治理和企业社会责任披露对企业避税的影响:基于矿业公司和上市公司的实证研究。会计审计学报，20(2):147-59。莫琳达，我是菲黛安娜。(2019)。企业社会责任和良好的公司治理对避税的影响。会计科学与研究学报8,1-21。穆提亚，马希亚夫，艾哈迈德，Z.(2021)。销售增长、负债权益比(DER)和关联交易对避税的影响。管理科学与管理研究(ei)， 30(4)， 344 - 344。(2017)。资产增长对印尼证券交易所上市银行公司盈利能力的影响。战略学报，6,41-44。Omesi, I.， apah, E.(2021)。尼日利亚上市消费品和工业品公司的公司治理和避税。经济与金融学报，12(2)，17-31。https://doi.org/10.9790/5933-1202041731Putri, r.t.， Ulum, I.， Prasetyo, A.(2019)。公司风险、规模、财政损失补偿和避税:来自印尼伊斯兰公司的证据。经济管理学报，2009(2)，37 - 43。https://doi.org/10.22219/jibe.v2i02.7323Taylor, G.， Richardson, G.(2012)。国际公司避税实践 :来自澳大利亚公司的证据。国际会计学报，47(4)，469-496。https://doi.org/10.1016/j.intacc.2012.10.004Tilehnouei, M. H, Esfahani, S. T, Soltanipanah, S.(2018)。调查在德黑兰证券交易所上市的公司在全球金融危机期间财务困境对避税的影响。李建军，张建军，张建军(2017).财务管理与管理会计，3(9)，41 - 51。公司的盈利能力、公司治理和公司治理。植物学报，6(3)。890 - 909。Salehi, M.， Tarighi, H.， Shahri, t.a.(2020)。审计师特征对伊朗公司避税的影响。经济研究，27(2)，119-134。https://doi.org/10.1108/JABES-11-2018-0100Sari, h.y .， Yuniarti, E.， Rachman, A.(2022)。penaruh pertumbuhan asset, ukuran, dan profitability is perusahaan terhadap penghindaran pajak(避税)pertambangan行业pertambangan yang terdaftar(2017-2020年)。[8]施，A. A.，康塞普西翁，F. R.， Laguinday, C. M. R.，王贤辉，T. A. T.， Unite, A. (2020).]外国所有权对菲律宾上市公司避税水平的影响分析。经济研究，30(1)，1 - 14。(2020)。Negara tetangga ini terancam制作suit tangkal penghindaran pajak。News.Ddtc.Co.Id。https://news.ddtc.co.id/negara-tetangga-ini-terancam-makin-sulit-tangkal-penghindaran-pajak--20692#:~:text=Hal itu disampaikan越南经济研究所，2010-2018年期间，越南经济研究所每年投资1万亿越南盾。Wardani, Kusuma, D. Mursiyati。(2019)。盈利能力、独立专员和审计委员会对避税的影响。新加坡国立大学经济学院会计系，7(2)，127-36。维古那，I.普陀，P.， I.赖爷。(2017)。企业社会责任、高管风险偏好和资本密集度对避税的影响。会计电子学报21(1):418-46。Zahirah, A.(2017)。杠杆、机构持股、管理层持股和公司规模对避税的影响。经济学院学生在线学报4(1)，3543-56。https://lk2fhui.law.ui.ac.id/posisi-firma-hukum-dalam-kasus-panama-papers/于2022年1月20日访问 企业社会责任绩效对避税的有调节中介效应:来自中国的证据。会计与经济学报26(1):90-107。Maraya, Dyan, A.， Yendrawati, R.(2016)。公司治理和企业社会责任披露对企业避税的影响:基于矿业公司和上市公司的实证研究。会计审计学报，20(2):147-59。莫琳达，我是菲黛安娜。(2019)。企业社会责任和良好的公司治理对避税的影响。会计科学与研究学报8,1-21。穆提亚，马希亚夫，艾哈迈德，Z.(2021)。销售增长、负债权益比(DER)和关联交易对避税的影响。管理科学与管理研究(ei)， 30(4)， 344 - 344。(2017)。资产增长对印尼证券交易所上市银行公司盈利能力的影响。战略学报，6,41-44。Omesi, I.， apah, E.(2021)。尼日利亚上市消费品和工业品公司的公司治理和避税。经济与金融学报，12(2)，17-31。https://doi.org/10.9790/5933-1202041731Putri, r.t.， Ulum, I.， Prasetyo, A.(2019)。公司风险、规模、财政损失补偿和避税:来自印尼伊斯兰公司的证据。经济管理学报，2009(2)，37 - 43。https://doi.org/10.22219/jibe.v2i02.7323Taylor, G.， Richardson, G.(2012)。国际公司避税实践 :来自澳大利亚公司的证据。国际会计学报，47(4)，469-496。https://doi.org/10.1016/j.intacc.2012.10.004Tilehnouei, M. H, Esfahani, S. T, Soltanipanah, S.(2018)。调查在德黑兰证券交易所上市的公司在全球金融危机期间财务困境对避税的影响。李建军，张建军，张建军(2017).财务管理与管理会计，3(9)，41 - 51。公司的盈利能力、公司治理和公司治理。植物学报，6(3)。890 - 909。Salehi, M.， Tarighi, H.， Shahri, t.a.(2020)。审计师特征对伊朗公司避税的影响。经济研究，27(2)，119-134。https://doi.org/10.1108/JABES-11-2018-0100Sari, h.y .， Yuniarti, E.， Rachman, A.(2022)。penaruh pertumbuhan asset, ukuran, dan profitability is perusahaan terhadap penghindaran pajak(避税)pertambangan行业pertambangan yang terdaftar(2017-2020年)。[8]施，A. A.，康塞普西翁，F. R.， Laguinday, C. M. R.，王贤辉，T. A. T.， Unite, A. (2020).]外国所有权对菲律宾上市公司避税水平的影响分析。经济研究，30(1)，1 - 14。(2020)。Negara tetangga ini terancam制作suit tangkal penghindaran pajak。News.Ddtc.Co.Id。https://news.ddtc.co.id/negara-tetangga-ini-terancam-makin-sulit-tangkal-penghindaran-pajak--20692#:~:text=Hal itu disampaikan越南经济研究所，2010-2018年期间，越南经济研究所每年投资1万亿越南盾。Wardani, Kusuma, D. Mursiyati。(2019)。盈利能力、独立专员和审计委员会对避税的影响。新加坡国立大学经济学院会计系，7(2)，127-36。维古那，I.普陀，P.， I.赖爷。(2017)。企业社会责任、高管风险偏好和资本密集度对避税的影响。会计电子学报21(1):418-46。Zahirah, A.(2017)。杠杆、机构持股、管理层持股和公司规模对避税的影响。经济学院学生在线学报4(1)，3543-56。https://lk2fhui.law.ui.ac.id/posisi-firma-hukum-dalam-kasus-panama-papers/于2022年1月20日访问
Determinants of Tax Avoidance and the Moderation Role of Asset Growth: A Case of Southeast Asia Banking Industry
Alfina, I. T., Nurlaela, S., Wijayanti, A. (2018). The influence of profitability, leverage, independent commissioner, and company size to tax avoidance. The 2nd International Conference on Technology, Education, and Social Science 2018, 2018(10), 102–106.Ayu, P. C., Sumadi, N. K. (2019). Pengaruh kepemilikan institusional dan kepemilikan manajerial terhadap nilai perusahaan. Widya Akuntansi Dan Keuangan, 1(1), 87-104.Agyei, S. K., Marfo-Yiadom, E., Ansong, A., Idun, A. A. A. (2020). Corporate tax avoidance incentives of banks in Ghana. Journal of African Business, 21(4), 544-559.Atwood, T. J., Drake, M. S., Myers, J. N., Myers, L. A. (2012). Home country tax system characteristics and corporate tax avoidance: International evidence. American Accounting Association, 87(6), 1831–1860. https://doi.org/10.2308/accr-50222Alkurdi, A., Mardini, G. H. (2020). The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan. Journal of Financial Reporting and Accounting, 18(4), 795-812.Alsaadi, A. (2020). Financial-tax reporting conformity, tax avoidance and corporate social responsibility. Journal of Financial Reporting and Accounting, 18(3), 639-659.Andalenta, I., Kun, I. (2022). Tax avoidance among banking corporations. Journal of Science and Research of Accounting 6, 225–233Fauzan. (2019). The effect of LDR, CAR, LAR, loan growth and asset growth on NPL (Case Study on conventional commercial banks listed at Indonesia stock exchange on period 2013-2017). Undergraduate Thesis, Faculty of Economics and Business.Fitri, A. W., Hapsarai, D. P., Haryadi, E. (2019). Pengaruh leverage, komisaris independen dan corporate social responsibility terhadap penghindaran pajak. Jurnal Mahasiswa Akuntansi UNSERA, 1(1), 20-30.Ha, N. M., Trang, T. T. P., Vuong, P. M. (2021). The impact on corporate financial leverage of the relationship between tax avoidance and institutional ownership: A study of listed firms in vietnam. Montenegrin Journal of Economics, 17(4), 65–73. https://doi.org/10.14254/1800-5845/2021.17-4.6Hidayat, O. S. (2019). The effect of corporate social responsibility on tax avoidance with size as moderating variable. Journal of Accounting, Finance Taxation of Indonesia (JAKPI) 7(1).Hoi, C. K., Wu, Q., Zhang, H. (2013). Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. The Accounting Review, 88(6), 2025-2059.Jiang, Y., Zheng, H., Wang, R. (2020). The effect of institutional ownership on listed companies’ tax avoidance strategies. Applied Economics, 53(8), 880–896. https://doi.org/10.1080/00036846.2020.1817308Kasim, F. M., Saad, N. (2019). Determinants of corporate tax avoidance strategies among multinational corporations in Malaysia. International Journal of Public Policy and Administration Research, 6(2), 74–81. https://doi.org/10.18488/journal.74.2019.62.74.81Khanh, H. T. M., Khuong, N. V. (2019). Does Corporate tax avoidance influence firm leverage of Vietnamese listed companies? Theoretical Economics Letters, 09(04), 1070–1078. https://doi.org/10.4236/tel.2019.94069Kim, J. H., Im, C. C. (2017). The study on the effect and determinants of small-and medium-sized entities conducting tax avoidance. Journal of Applied Business Research, 33(2), 375–390. https://doi.org/10.19030/jabr.v33i2.9911Kovermann, J. H. (2018). Tax avoidance, tax risk and the cost of debt in a bank-dominated economy. Managerial Auditing Journal, 33(8/9), 683-699.Krisna, A. M. (2019). Effect of institutional ownership and managerial ownership on tax avoidance with audit quality as moderating variable. Journal of Economics, Business And Accounting, 18(2), 82-91.Kurniasih, T., Ratna Sari, M. (2013). Pengaruh return on assets, leverage, corporate governance, ukuran perusahaan dan kompensasi rugi fiskal pada tax avoidance. Buletin Studi Ekonomi, 18(1), 58–66.Lee, R., Kao, H. (2018). The impacts of IFRSs and auditor on tax avoidance. Advances in Management Applied Economics, 8(6), 17–53Liana, L., Sari, P. (2017). The effect of corporate social responsibility on corporate tax avoidance. Diponegoro Journal of Accounting 6(4):111–23.Lin, K. Z., Cheng, S., Zhang, F. (2017). Corporate social responsibility, institutional environments, and tax avoidance: Evidence from a subnational comparison in China. The International Journal of Accounting, 52(4), 303-318. http://dx.doi.org/10.1016/j.intacc.2017.11.002López-González, E., Martínez-Ferrero, J., García-Meca, E. (2019). Does corporate social responsibility affect tax avoidance: Evidence from family firms. Corporate Social Responsibility and Environmental Management, 26(4), 819–831. https://doi.org/10.1002/csr.1723Luty, P. (2020). Tax avoidance in V4 countries and Serbia: Influence of company size on effective tax rate. Finiz, 15(January 2020), 5–11. https://doi.org/10.15308/finiz-2020-5-11Mao, Chih Wen., Wen, Chieh Wu. (2019). Moderated mediation effects of corporate social responsibility performance on tax avoidance: evidence from China. Asia-Pacific Journal of Accounting and Economics 26(1–2) 90–107.Maraya, Dyan, A., Yendrawati, R. (2016). The effect of corporate governance and corporate social responsibility disclosure on tax avoidance: empirical study on mine and CPO Corporations. Journal of Accounting Auditing of Indonesia 20(2):147–59.Maulinda, I. P., Fidiana. (2019). The effect of corporate social responsibility and good corporate governance on tax avoidance. Journal of Science and Research of Accounting 8, 1–21.Muti’ah, Marsyaf, Ahmad, Z. (2021). The influence of sales growth, debt equity ratio (DER) and related party transaction to tax avoidance. International Journal of Management Studies and Social Science Research (IJMSSSR), 3(4), 237–244Nurhasanah. (2017). The effect of asset growth on profitability of banking corporations listed at Indonesia stock exchange. Journal of Visionary Strategic 6, 41–44.Omesi, I., Appah, E. (2021). Corporate governance and tax avoidance of listed consumer and industrial good companies in Nigeria. IOSR Journal of Economic and Finance (IOSR-JEF), 12(2), 17–31. https://doi.org/10.9790/5933-1202041731Putri, R. T., Ulum, I., Prasetyo, A. (2019). Company Risk, size, fiscal loss compensation, and tax avoidance: evidence from Indonesian Islamic companies. Journal of Innovation in Business and Economics, 2(02), 87. https://doi.org/10.22219/jibe.v2i02.7323Taylor, G., Richardson, G. (2012). International corporate tax avoidance practices : evidence from australian firms. International Journal of Accounting, 47(4), 469–496. https://doi.org/10.1016/j.intacc.2012.10.004Tilehnouei, M. H., Esfahani, S. T., Soltanipanah, S. (2018). Investigating the effect of financial distress on tax avoidance during the global financial crisis in companies listed on Tehran stock exchange. International Journal If Finance and Managerial Accounting, 3(9), 41–51Yuliesti, R., Sapari, S. (2017). Pengaruh profitabilitas, likuiditas dan corporate governance terhadap penghindaran pajak. Jurnal Ilmu dan Riset Akuntansi (JIRA), 6(3). 890-909.Salehi, M., Tarighi, H., Shahri, T. A. (2020). The effect of auditor characteristics on tax avoidance of Iranian companies. Journal of Asian Business and Economic Studies, 27(2), 119–134. https://doi.org/10.1108/JABES-11-2018-0100Sari, H. Y., Yuniarti, E., Rachman, A. A. (2022). Pengaruh pertumbuhan aset, ukuran, dan profitabilitas perusahaan terhadap penghindaran pajak (tax avoidance) pada perusahaan sektor pertambangan yang terdaftar di BEI periode 2017-2020. Jurnal Akuntansi Bisnis Dan Ekonomi, 8(1), 2167–2178Shi, A. A., Concepcion, F. R., Laguinday, C. M. R., Ong Hian Huy, T. A. T., Unite, A. A. (2020). An analysis of the effects of foreign ownership on the level of tax avoidance across philippine publicly listed firms. DLSU Business and Economics Review, 30(1), 1–14.DDTC. (2020). Negara tetangga ini terancam makin sulit tangkal penghindaran pajak. News.Ddtc.Co.Id. https://news.ddtc.co.id/negara-tetangga-ini-terancam-makin-sulit-tangkal-penghindaran-pajak--20692#:~:text=Hal itu disampaikan Vietnam Institute for Economic and,hingga triliun dong per tahun selama periode 2010-2018.Wardani, Kusuma, D., Mursiyati. (2019). The effect of profitability, independent commissioners and audit comittee on tax avoidance. Department of Accounting, Faculty of Economic, University of Sarjanawiyata Tamansiswa 7(2), 127–36.Wiguna, I. Putra, P., I. Ketut Jati. (2017). The effect of corporate social responsibility, executive risk preference, and capital intensity on tax avoidance. E-Journal of Accounting 21(1):418–46.Zahirah, A. (2017). The effect of leverage, institutional ownership, managerial ownership and corporate size on tax avoidance. Online Journal for Students of Economics Faculty 4(1), 3543–56. https://lk2fhui.law.ui.ac.id/posisi-firma-hukum-dalam-kasus-panama-papers/ accessed on 20 January 2022
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
