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All Journal International Journal of Supply Chain Management Indonesian Journal of Accounting and Governance
Falbo, Teza Deasvery
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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The Effect of Thin Capitalization, Supply Chain and Earnings Management on Economy development: Indonesia Evidence Firmansyah, Amrie; Falbo, Teza Deasvery
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v9i5.5622

Abstract

Abstract- This study aims to examine the effect of thin capitalization, supply chain and earnings management on economy development. The samples used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2013-2015. Using purposive sampling, selected samples are 90 companies, so the total sample in this study is 270 observations. The examination method employed is the multiple linear regression analysis of panel data. The result of this study suggests that thin capitalization is positively associated with economy development, which indicates that manufacturing companies listed on IDX tend to use more debt than equity for funding its business to avoid taxes. While transfer pricing, aggressiveness, and supply chain management are associated with economy development. Furthermore, earnings management is positively associated with economy development indicates that earnings management could be conducted simultaneously with economy development
Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak Falbo, Teza Deasvery; Firmansyah, Amrie
Indonesian Journal of Accounting and Governance Vol. 2 No. 1 (2018): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/r74p3v85

Abstract

The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratioindicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transferpricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well astransfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companieswhich are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, theselected samples in this study are 90 companies, so the total sample is 270 samples. The hypothesis examinationused in this study is multiple linear regression analysis of panel data.The results of this study suggest that thincapitalization is positively associated with tax avoidance, while transfer pricing aggressiveness is not associated withtax avoidance.
Co-Authors Amrie Firmansyah