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All Journal International Journal of Organizational Behavior and Policy
Tonny Stephanus Eoh
Petra Christian University
Economics, Econometrics & Finance

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The Influence of Female Board Member, Political Connections, and Independent Commissioners on Tax Avoidance of Property and Real Estate Companies Tonny Stephanus Eoh; Nicki Siswandi Prayoga
International Journal of Organizational Behavior and Policy Vol 2 No 2 (2023): JULY 2023
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.2.2.127-140

Abstract

The objective of this research was to investigate the potential impact of female board member, political connections, and independent commissioners on tax avoidance, with leverage, firm size, and firm age as control variables. The study was carried out on IDX-listed property and real estate firms during the period spanning from 2017 to 2022. The present investigation employs secondary data sourced from property and real estate firms that are indexed on the IDX covering the period from 2017 to 2022. The study utilized a sample of 41 firms operating in the property and real estate sector. The employed methodology involves the utilization of panel data regression analysis through the utilization of the STATA software. The findings of this research indicate that tax avoidance is not influenced by female board member and independent commissioners, whereas political connections have a favorable impact on tax avoidance. Furthermore, it is observed that leverage acts as a control variable and exerts a positive influence on tax avoidance. Conversely, firm size displays a negative impact on tax avoidance, while firm age does not exhibit any significant effect on tax avoidance.
Tax Service Quality and Digital Tax Implementation for MSME Tax Compliance in Surabaya Adhityawati Kusumawardhani; Felix Kristanto Gunawan; Sany Sany; Elisa Tjondro; Tonny Stephanus Eoh
International Journal of Organizational Behavior and Policy Vol 3 No 1 (2024): JANUARY 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.3.1.53-62

Abstract

This study aims to determine the effect of e-Registration, e-Filing, e-Billing, and Tax Service Quality for MSME (Micro, Small, and Medium Enterprises) Tax Compliance in Surabaya. This study uses multiple linear regression model with a total sample of 150 MSMEs in Surabaya. The results obtained are e-Registration, e-Filing, e-Billing, and tax service quality have a positive effect on tax compliance. This is because taxpayers find it easy to report their taxes with the e-system and also feel good service from tax officials. The findings in this study result in tax compliance with the application of e-Registration, e-Filing, e-Billing, and tax service quality due to the fact that taxpayers are more assisted by system changes in tax reporting. Conversely, this study supports attribution theory which explains that taxpayers can be influenced by their social environment in acting and behaving.
Co-Authors Adhityawati Kusumawardhani Elisa Tjondro Felix Kristanto Gunawan Nicki Siswandi Prayoga