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All Journal Tax & Accounting Review Assets: Jurnal Akuntansi dan Pendidikan Profita : Komunikasi Ilmiah dan Perpajakan Share : Journal of Service Learning Jurnal Akuntansi dan Keuangan Journal of International Conference Proceedings International Journal of Organizational Behavior and Policy Kajian Akuntansi Proceeding of International Conference on Global Innovation and Trends in Economy Jurnal Akuntansi Kontemporer
Arja Sadjiarto
Fakultas Ekonomi Program Studi Akuntansi Universitas Kristen Petra
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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The Effect of Financial Distress and Transfer Pricing on Tax Avoidance in Multinational Companies Listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 Period Sadjiarto, Arja; Prasetyo, Devina Jesslyn; Go, Valerie Angelica
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2827

Abstract

Due to the Covid-19 pandemic conditions from 2020 to 2022, many companies, including multinational corporations, experiencing financial difficulties tend to be more aggressive in tax avoidance to sustain the future viability of the company. On the other hand, companies also utilize transfer pricing mechanisms to avoid high tax payments. This research aims to examine the influence of financial distress and transfer pricing on tax avoidance in multinational companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. Multiple regression analysis is used to analyze the data collected from a sample of 122 multinational companies listed on the IDX. The research results indicate that financial distress has a positive influence, while transfer pricing has a negative influence on tax avoidance in multinational companies listed on the IDX. Therefore, multinational companies in Indonesia need to consider these factors in managing their tax and financial risks. The implications of these research findings suggest that multinational companies in Indonesia need to consider these factors in managing their tax and financial risks.
The Role of Real Earnings Management (REM) in The Relationship between Financial Distress and Tax Planning Souisa, Angeline Grece; Tjondro, Elisa; Kusumawardhani, Adhityawati; Sadjiarto, Arja; Eoh, Tonny Stephanus
International Journal of Organizational Behavior and Policy Vol 3 No 2 (2024): JULY 2024
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.3.2.109-122

Abstract

The aim of this study is to test the impact of real earnings management (REM) on the relationship between financial distress and tax planning. To survive and maximise financial potential in the face of financial distress, management tends to use accounting tactics to increase revenue in order to reach the company's target. The study sample comprises manufacturing sector firms listed in the IDX between 2018 and 2022. The total company sample consisted of 124 companies with 542 observations. The study employed robust random effect panel regression techniques. This research reveals that there is a negative link between financial distress and tax planning. This study fails to prove that REM strengthens the relationship between financial distress and tax planning. Furthermore, the study discovered that two groups of firms with high and low REM abnormal cash flows exhibited distinct financial distress behaviours towards tax planning. The practical implications are that increased regulatory attention and decreased financial resources create a lower motivation to evade taxes, as exhibited by the negative correlation between financial distress and tax planning.
The Effect of Financial Distress and Transfer Pricing on Tax Avoidance in Multinational Companies Listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 Period Sadjiarto, Arja; Prasetyo, Devina Jesslyn; Go, Valerie Angelica
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2827

Abstract

Due to the Covid-19 pandemic conditions from 2020 to 2022, many companies, including multinational corporations, experiencing financial difficulties tend to be more aggressive in tax avoidance to sustain the future viability of the company. On the other hand, companies also utilize transfer pricing mechanisms to avoid high tax payments. This research aims to examine the influence of financial distress and transfer pricing on tax avoidance in multinational companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. Multiple regression analysis is used to analyze the data collected from a sample of 122 multinational companies listed on the IDX. The research results indicate that financial distress has a positive influence, while transfer pricing has a negative influence on tax avoidance in multinational companies listed on the IDX. Therefore, multinational companies in Indonesia need to consider these factors in managing their tax and financial risks. The implications of these research findings suggest that multinational companies in Indonesia need to consider these factors in managing their tax and financial risks.
THE EFFECT OF TAX AVOIDANCE, ESG, AND POLITICAL CONNECTION ON FIRM VALUE 2021-2023 Sadjiarto, Arja; Karistianto, Kalef; Tjandra, Putri Meydelin
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4939

Abstract

This study aims to investigate whether tax avoidance, ESG, and political connections affect firm value under current conditions. The purpose of this research is to examine the effects of tax avoidance, ESG, and political connections on firm value. Data analysis was conducted using Gretl. The sample consists of publicly traded non-financial companies from 2021 to 2023. The study uses a purposive sampling technique, resulting in 159 observations. This quantitative research utilizes multiple linear regression. Data was obtained from the Refinitiv Database and Annual Reports. The results show that ESG and tax avoidance significantly affect firm value, whereas political connections do not have an impact on firm value. The expected contribution of this research is to enhance transparency among all stakeholders, demonstrating the company’s commitment to tax compliance, ESG, implementation, and corporate governance, thereby increasing firm value.   Keywords     : ESG, Firm Value, Political Connection, and Tax Avoidance
IMPACT OF DISTRESS LEVEL IN RIGHT ISSUE PRICING AND SHARE PERFORMANCE Sadjiarto, Arja; Natadjaja, Michela; Sutikno, Fiona
Jurnal Akuntansi Kontemporer Vol. 16 No. 3 (2024)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v16i3.5436

Abstract

Research Purposes. This research aims to observe the influence of distress level and leverage on right issue subscription pricing since previous studies mainly focused on the subscription price’s impact rather than its determinants. For further analysis, this research also evaluates the subscription price, distress level, and leverage’s influence on share performance.Research Methods. Data analysis technique employs multiple linear regression with Ordinary Least Square (OLS) method, utilizing data from 70 public listed companies which are recorded to have published right issue in Indonesia Stock Exchange during 2004 to 2022.Research Results and Findings. This research discovered that distress level influences the right issue subscription price, and the right issue subscription price significantly influences share performance. Thus, the result of this research may be utilized by companies which are distressed, high-leveraged, or in possession of the characteristics in line with the control variables to consider the most ideal subscription price as well as its implications to the companies’ share performance.
Co-Authors Adhityawati Kusumawardhani Agus Arianto Toly Alice Setiawan Aloysius Marcellino Arif Bagus Suwargo Ciska Kurniawan Debora Kurniasari Wijaya, Debora Kurniasari Denny Suntoro Dwi Adi Mustofa Elisa Tjondro Eoh, Tonny Stephanus Go, Valerie Angelica Jonathan Alvin Ringoman Karistianto, Kalef Leoni Angela Natadjaja, Michela Nikolaus Evan Prasetyo, Devina Jesslyn Retnaningtyas Widuri Richard William Santosa Souisa, Angeline Grece Surya Timoer Sutikno, Fiona Tjandra, Putri Meydelin Tonny Stephanus William Ariyanto Putra Winston Winston Yenni Mangoting Yenni Mangoting