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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Manajemen Terapan dan Keuangan Jurnal Ekonomi dan Bisnis Islam Jurnal Kajian Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi Shirkah: Journal of Economics and Business Jurnal Akuntansi dan Bisnis JMB : Jurnal Manajemen dan Bisnis Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Indonesia Sosial Sains IIJSE
Reskino Reskino, Reskino
Faculty of Economic and Business Syarif Hidayatullah State Islamic University
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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Dynamics of Tax Avoidance in ASEAN: Thin Capitalization, Inventory Intensity, And Ownership of Intangible Assets Moderate by Profit Management Saputra, Winnendra Dwi; Izati, Elis Nur; Reskino, Reskino
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4435

Abstract

This research aims to analyze the influence of thin capitalization, inventory intensity, and ownership of intangible assets on tax avoidance. This research uses secondary data from manufacturing companies listed on the stock exchanges of ASEAN countries in the 2017-2021 period, with a sample of 723 companies. The sample selection technique uses a purposive sampling method and data is analyzed using a Structural Equation Modeling (SEM) approach with the Partial Least Squares (PLS) application. The results of this study show that thin capitalization has no significant effect on tax avoidance, while inventory intensity and ownership of intangible assets have a significant positive effect on tax avoidance, and earnings management is proven to be able to weaken the effect of thin capitalization, inventory intensity and ownership of intangible assets on tax avoidance.
The Influence of Financial Factors on Tax Avoidance Practices, Moderated by the Role of Women on the Board of Directors: Case Study of a Mining Company Registered on the IDX from 2018 to 2022 Mulasimadhi, Yoza; Nusanto, Galih Wibowo; Reskino, Reskino
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4563

Abstract

This research aims to investigate the impact of financial factors on the fulfillment of corporate tax obligations, especially in the mining sector, from 2018 to 2022. In addition, this research explores the role of women in top management and how their presence can influence tax avoidance practices. The research results show that financial factors have a significant impact on corporate tax avoidance practices. When moderated by the presence of women in top management, the impact of these factors can weaken tax avoidance practices. This research contributes to the understanding of the relationship between financial factors and tax avoidance, especially in the context of the mining sector by involving women in top management. However, this study recognizes shortcomings, such as the limited sample size and the proportion of variation influenced by other independent variables. Therefore, further research is recommended to improve this weakness by adding variables or expanding sector coverage.
Co-Authors AFRIZON AFRIZON, AFRIZON Agung Sasangka, Luhur Wicaksana Arif Dwi Nugroho Azhhar, M. Indra Bilkis, Mulia Saba DAVID KURNIAWAN Ferizqi, Luthfi Habeahan, Jamian Hartono, Jaya Izati, Elis Nur Juliana, Anisa Nur Mulasimadhi, Yoza Nusanto, Galih Wibowo Pramana, I Gusti Bagus Ari Saputra, Winnendra Dwi Sidik, Ichwan Siti Hamidah Sitompul, Renato Sugiarto, Puji Tambunan, Prankyanto Yesi Mutia Basri