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All Journal Journal of Accounting and Management Innovation Jurnal Ekonomi Journal of Accounting and Management Innovation
Jimmy Jimmy
Universitas Pelita Harapan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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THE INFLUENCE OF LIQUIDITY, EARNING MANAGEMENT AND COMPANY SIZE TOWARD TAX AGGRESSIVENESS Arifin Arifin; Yenni Yenni; Jimmy Jimmy
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

Corporate tax aggressiveness is an act of engineering taxable income that is designed through good tax planning using methods that are classified as: legal by committing tax avoidance or illegally by committing tax avoidance. In accounting, tax is one of the cost components that can reduce company profits. The amount of tax that must be paid to the state treasury depends on the amount of profit the company earns in one year. This study focuses on identifying the effect of liquidity, earnings management, and company size on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange. The independent variables involved in this study are liquidity, earnings management, and firm size, which are tested for their effect on the dependent variable, namely tax aggressiveness. Quantitative research methods are applied by analyzing the collected secondary data. The population consisted of manufacturing companies listed on the IDX, where 178 companies were selected through a purposive sampling approach. A total of 34 samples were obtained interim, from 2017 to 2021. Using the SPSS 26 program, it was revealed that liquidity has a significant effect on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange. Earnings management and company size have no significant effect on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange. Liquidity, earnings management and company size simultaneously have a significant effect on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange.
Analysis of Beneficial Owner Comparison in Tax Treaty between Indonesia-Hong Kong and Indonesia-Netherlands Jimmy Jimmy; Meilani Meilani
Journal of Accounting and Management Innovation Vol 7 No 1 (2023): Journal of Accounting and Management Innovation
Publisher : Universitas Pelita Harapan Medan Campus

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Abstract

Research found that implementing a tax treaty agreement can assist a country in increasing its economic growth, besides to prevent the imposition of double taxation as its main goal. Indonesia has already signed many tax treaty agreements with countries around the world, such as with Hong Kong and Netherlands that have been discussed most until today. The purpose of this research are to compare the different of beneficial owner application in tax treaty between Indonesia-Hong Kong and Indonesia-Netherlands on passive income such as dividends, interest, and royalties and to know the positive and negative impacts that can effect to Indonesia under having these tax treaty agreements. The research design and method used in this research is qualitative descriptive method along with literature research and using secondary data. The Indonesia-Netherlands tax treaty is one of Indonesia’s biggest tax leaks with 27 cases of disputes and resulting in big tax losses for Indonesia. Contrarily, no cases of disputes have been found related to the tax treaty agreement between Indonesia-Hong Kong up to now. Moreover, Indonesia and Hong Kong’s tax treaty agreement are also significantly bringing more investor from Hong Kong to Indonesia rather than from the Netherlands. This research concludes that Indonesia should establish more tax treaty agreement especially with the country that has a lot of economic activities with the aim to prevent the imposition of double taxation and also given an opportunity for Indonesia to enhance economic growth as well as also to increase the tax revenue. Keywords: Tax Treaty, Double Taxation, Beneficial Owner, Economic Growth, Indonesia, Hong Kong, Netherlands
Analysis of Beneficial Owner Comparison in Tax Treaty between Indonesia-Hong Kong and Indonesia-Netherlands Jimmy Jimmy; Meilani Meilani
Journal of Accounting and Management Innovation Vol 7 No 1 (2023): Journal of Accounting and Management Innovation
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Research found that implementing a tax treaty agreement can assist a country in increasing its economic growth, besides to prevent the imposition of double taxation as its main goal. Indonesia has already signed many tax treaty agreements with countries around the world, such as with Hong Kong and Netherlands that have been discussed most until today. The purpose of this research are to compare the different of beneficial owner application in tax treaty between Indonesia-Hong Kong and Indonesia-Netherlands on passive income such as dividends, interest, and royalties and to know the positive and negative impacts that can effect to Indonesia under having these tax treaty agreements. The research design and method used in this research is qualitative descriptive method along with literature research and using secondary data. The Indonesia-Netherlands tax treaty is one of Indonesia’s biggest tax leaks with 27 cases of disputes and resulting in big tax losses for Indonesia. Contrarily, no cases of disputes have been found related to the tax treaty agreement between Indonesia-Hong Kong up to now. Moreover, Indonesia and Hong Kong’s tax treaty agreement are also significantly bringing more investor from Hong Kong to Indonesia rather than from the Netherlands. This research concludes that Indonesia should establish more tax treaty agreement especially with the country that has a lot of economic activities with the aim to prevent the imposition of double taxation and also given an opportunity for Indonesia to enhance economic growth as well as also to increase the tax revenue. Keywords: Tax Treaty, Double Taxation, Beneficial Owner, Economic Growth, Indonesia, Hong Kong, Netherlands
Co-Authors Arifin Arifin Meilani Meilani Yenni Yenni