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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Tirin Wulandari
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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DECODING DEFERRED TAX EXPENSE: ITS IMPACT ON TAX AVOIDANCE THROUGH THE LENS OF FOREIGN OWNERSHIP Ahmad Bukhori Muslim; Tirin Wulandari; Dian Sulistyorini Wulandari
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i2.488

Abstract

This study examines the effect of deferred tax expenses on tax avoidance, with foreign ownership as a moderating variable. The purpose of this research is to understand how deferred tax expense influences corporate tax avoidance and how foreign ownership moderates this relationship. The study uses panel data regression on a sample of firms from various industries, covering the period from 2020 to 2022. The analysis includes testing for model suitability using the Hausman test and the Lagrange Multiplier (LM) test. The findings indicate that deferred tax expense has a significant positive effect on tax avoidance. Moreover, foreign ownership significantly moderates this relationship, enhancing the impact of deferred tax expenses on tax avoidance. The study suggests that while foreign ownership may reduce tax avoidance directly, it strengthens the relationship between deferred tax planning and tax avoidance, emphasizing the role of ownership structure in tax strategy formulation.
THE INTERPLAY BETWEEN SALES GROWTH AND DIVIDEND POLICY IN ENHANCING FIRM VALUE: THE MODERATING ROLE OF TAX PLANNING Erlina Widayanti Djatnicka; Tirin Wulandari; Dian Sulistyorini Wulandari
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.526

Abstract

This study aims to examine the effect of sales growth and dividend policy on firm value, with tax planning as a moderating variable. The object of the research is manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. A quantitative approach was employed using panel regression analysis and Moderated Regression Analysis (MRA) to test moderation effects. The results reveal that both sales growth and dividend policy have a significant positive impact on firm value. Furthermore, tax planning significantly moderates the relationship between sales growth and dividend policy on firm value. This implies that firms implementing effective tax planning strategies are better able to enhance the value-creating potential of their operational growth and dividend decisions. The findings offer strategic insights for corporate managers and investors to integrate financial performance indicators with tax efficiency as a means to maximize shareholder wealth.
Co-Authors Ahmad Bukhori Muslim Dian Sulistyorini Wulandari Erlina Widayanti Djatnicka