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All Journal Educoretax Asian Journal of Management Analytics
Mardiana, Karlin Sagita
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Determinants of Firm Value: Analysis on Non-Cyclical Consumer Companies Mardiana, Karlin Sagita; Attamimi, Abdul Hakim; Saud, Yehezkiel Victor; Sofianti, Evin
Asian Journal of Management Analytics Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i1.8317

Abstract

This study evaluates the factors that affect the value of non-cyclical consumer companies listed on the Indonesia Stock Exchange. The factors tested consist of financial factors, namely tax planning and avoidance, profitability, and liquidity. Testing is also carried out on non-financial factors, namely gender diversity of the board of directors and good corporate governance. The population in this study were all Consumer Non-Cyclical companies listed on the Indonesia Stock Exchange for the period 2023. Sampling using purposive sampling system and obtained 34 companies. The data used is secondary data in the form of annual financial reports of companies listed during the period 2018 - 2022. This study uses panel data regression analysis. The study results state that firm value is positively impacted by financial variables and negatively impacted by non-financial variables.
Determinants Of Profit Shifting Decision: Analysis Of Multinational Companies In Indonesia Hargiasto, Hartito; Mardiana, Karlin Sagita; Prasetyaningrum, Oktavia Rizki; Firmansyah, Amrie
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i5.771

Abstract

Taxpayers typically seek to decrease their tax burden through tax avoidance or planning. Multinational corporations have the opportunity to dodge taxes due to their international operations. The most popular form of tax avoidance for multinational corporations is to move income to subsidiaries in low-tax nations. This study investigates the factors that influence profit-shifting decisions by multinational corporations operating in Indonesia, such as tax rate differential, multinationality, firm size, and use of tax havens. This study employs secondary data from financial statements of firms listed on The Multinational Enterprise Information Platform database, which is the outcome of OECD and UNSD collaboration for 2022 as of January 2024 at https://www.oecd.org/sdd/its/mne-platform. The purposive sampling yielded 148 observations. Multiple linear regression analysis was used to process cross-sectional research data. According to this study, disparities in tax rates and firm size have a favorable effect on profit-shifting decisions. However, multinationality and presence in a tax haven country do not impact profit-shifting decisions. The results of this research can be used by tax authorities in Indonesia to consider when establishing rules that can prevent shifts in the earnings of multinational corporations with the goal of tax avoidance.
Co-Authors Amrie Firmansyah Attamimi, Abdul Hakim Hargiasto, Hartito Prasetyaningrum, Oktavia Rizki Saud, Yehezkiel Victor Sofianti, Evin