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All Journal International Journal of Economics, Management, Business, and Social Science Social Science Studies
Kautsar , Achmad
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Exploring The Dynamics Of Tax Avoidance On Firm Value: Insights From Recent Research Trends And Cluster Analysis Oktavia, Windy Dwi; Indarwati , Tias Andarini; Kautsar , Achmad
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 2 (2024): May 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i2.417

Abstract

This study examines the relationship between tax avoidance and firm value, a topic that has gained importance in recent years. The study highlights tax avoidance strategies that involve various methods such as tax deferral, tax arbitrage, and income manipulation to reduce tax liabilities. The findings indicate that effective tax avoidance practices can enhance corporate value; however, this relationship is influenced by factors such as corporate governance structure, ethical considerations, and the regulatory environment. The study employs VOS Viewer to analyze data from 71 relevant articles identified from the Scopus-ScienceDirect database across six major fields, including Business, Management, and Accounting, as well as Social Sciences. Cluster analysis reveals three primary focuses: tax avoidance, firm value, and tax planning. The first cluster indicates that tax avoidance can influence investor perception and valuation, while the second cluster examines how effective tax planning can improve a company's financial performance. The third cluster explores the relationship between tax avoidance and firm value, emphasizing the importance of in-depth analysis to understand the interaction between tax strategies, governance mechanisms, and investor perceptions. The research findings show that the topics of tax avoidance and firm value evolved from 2019 to 2021, with the main concentration on the topics of firm, firm value, and tax avoidance, as well as several smaller but significant topics.
The Effect of CAMELS Ratio on Banking Distress in Private Banking Sector Listed on The IDX Period 2020 – 2022 Vandana, Adelia Dinda Ayu; Kautsar , Achmad
Social Science Studies Vol. 3 No. 6 (2023): (Issue-November)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/sss36.7812023

Abstract

This study aims to determine the effects of CAMELS ratio analysis (Capital, Asset Quality, Management, Earnings, Liquidity, and Sensitivity to Market Risk) on Banking Distress in the private banking sector that is listed on the Indonesian Stock Exchange (IDX) for the period 2019 – 2021. The object of this research is 31 private banks, and the data collection technique uses a purposive sampling technique. The data source needed in the research is secondary data, which is annual financial statements from Indonesian Stock Exchange. This research is conclusive on causality by using the Logistic Regression Analysis technique on IBM SPSS tools version 29 software. The result shows that the variables Capital Adequacy Ratio (CAR) and Non-Performing Loans (NPL) have a positively significant effect on Banking Distress, while Operating Expenses to Operating Income (BOPO), Net Profit Margin (NPM), Return on Assets (ROA), Loan to Deposit Ratio (LDR), and Interest Rate Risk (IRR) have no significant effect on Banking Distress. This study can be a valuable reference for banking sectors in avoiding indicators leading to banking distress. Future researchers can develop the elements from this research, including a more expansive period of interval, carrying more varied independent variables from external factors, and using other more accurate models.
Co-Authors Indarwati , Tias Andarini Oktavia, Windy Dwi Vandana, Adelia Dinda Ayu