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All Journal Jurnal Keuangan dan Perbankan Journal of Applied Finance & Accounting
Joachim, Hansi
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Economics, Econometrics & Finance

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The role of earnings and tax on dividend policy of Indonesian listed firms Hutagaol-Martowidjojo, Yanthi; Joachim, Hansi; Anggreni, Dellia
Jurnal Keuangan dan Perbankan Vol 23, No 1 (2019): January 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (552.106 KB) | DOI: 10.26905/jkdp.v23i1.2581

Abstract

Prior studies show that profitability is the main financial aspect that determines a firm’s dividend policy. To add to the Indonesian’ dividends literature, this study examines the role of earnings and tax as dividend policy in Indonesian listed firms. This study argues that besides profitability, Indonesian firms consider other financial performance, namely earnings (contributed capital and prior year earnings) and tax to determine their dividend policy, since earnings reflect firm’s real ability to pay dividends, and tax affects the number of dividends should be paid.  Using 1688 firm-year observations of Indonesian firms from 2012 to 2016, the panel data regression result shows that prior year’s earnings and contributed capital, are the significant determinants of firms sample’s dividend policy. However, the insignificant result is found in the corporate tax role. Meanwhile, the robustness test, earnings, and tax are significant and of the expected sign. The result implies that the higher the firms’ earnings, the higher the dividend payout ratio that is used as a proxy to the firms’ dividend policy. Corporate tax, on the other hand, is a significant negative determinant in some years of the observation. Higher corporate tax hinders managers to increase the dividend payout ratio.JEL Classification: G35, M19, M40DOI: https://doi.org/10.26905/jkdp.v23i1.2581
TAX AVOIDANCE FIRM LEVEL CHARACTERISTICS: EVIDENCE FROM INDONESIA Joachim, Hansi
Journal of Applied Finance and Accounting Vol. 11 No. 1 (2024): Publish on June 2024
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v11i1.11533

Abstract

This study examined the tax avoidance characteristics among Indonesian firms. The aim of this study was to provide firm level characteristics of Indonesian public listed companies that conduct tax avoidance, while taking into accounts the scarce literature that studied IFRS adherence and audit quality towards tax avoidance. Five hypotheses were formed to test tax avoidance in Indonesia. Firm size, leverage, last year’s profitability, audit quality and IFRS adherence were selected to serve as the predictors in this research. Using 942 firm year observations from 2019-2021, this study used pooled-sample regression to document that firm size, leverage, and audit quality played a distinct role of tax avoidant companies. Firm size and leverage positively affect tax avoidance. On the other hand, audit quality significantly decrease tax avoidance. Meanwhile, IFRS adherence and profitability had no significant impact on tax avoidance. The contribution of this research was to provide recommendation to Indonesian Tax Authority and auditors to strengthen their controls over financial and tax reporting in Indonesia and provide fresh insights to fellow researchers regarding tax avoidance matters in Indonesia.
Co-Authors Anggreni, Dellia Hutagaol-Martowidjojo, Yanthi