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Siti Hartinah
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Journal : Economic Reviews Journal

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Determinan Tax Avoidance di Indonesia, Malaysia, dan Singapura Muhammad Arif Wicaksono; Siti Hartinah
Economic Reviews Journal Vol. 4 No. 3 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i3.856

Abstract

                For tax authorities in a number of nations, including Singapore, Malaysia, and Indonesia, tax evasion is still a major problem. This study examines the effects of capital intensity, inventory intensity, and related party transactions on tax evasion in the real estate and property industries in these three nations. Secondary data from business financial statements for the 2019–2023 period, obtained from official stock market platforms and pertinent corporate filings, is used in the study. Using a purposive sampling technique, a final sample of 25 businesses was obtained. Regression analysis of panel data was performed with E-Views 12. The findings show a favorable and statistically significant impact of related party transactions on tax evasion. Tax avoidance, on the other hand, is positively but statistically insignificantly correlated with both capital intensity and inventory intensity. Based on these results, it appears that related transactions have a greater influence on tax evasion behavior than inventory control or asset structure. Policymakers, corporate managers, and investors may all benefit from this research's useful insights into the main factors that influence tax evasion. The cross-country emphasis of this study within the property and real estate industry, an area that has not gotten much attention in previous empirical research, is what makes it innovative.
Co-Authors Agatha Deolika Agus Dwi Setyawan Andhika Surya, Rizky Celine Aloyshima Haris Emma Lilianti, Emma Harsawardhana Herry Wirianata I Made Budi Ledy Diana Mexsasai Indra Muhammad Arif Wicaksono Muhammad Azam Hasani Muhammad Immawan Aulia Nindy Devita Sari Noviyanti P Nurmala Nurmala Nurmala Nurmala Panggah Widiandana Rini Dwiastuti Rizky Andhika Surya Sakmar, Moeng Tutik Maryana Untung Sultoni Wicaksono Yuli Sulistyo