Pengaruh Komite Audit, Kompensasi Eksekutif, dan Ukuran Perusahaan terhadap Penghindaran Pajak

This study aims to measure and analyze the effect that occurs between the independent variable to the dependent variable. The independent variables in this study are the audit committee, executive compensation and company size, while the dependent variable is tax avoidance. The research sample was taken using a purposive sampling technique by obtaining 39 samples of companies in the agriculture and mining sector of the metal and mineral sub-sector listed on the Indonesia Stock Exchange in 2016-2019. The data analysis technique used multiple linear regression analysis with SPSS 25 as the test instrument. The results of this study indicate that all variables, namely the audit committee, executive compensation and company size, have an effect on tax avoidance. keywords: tax avoidance, audit committee, executive compensation, firm siz

THE EFFECT OF INFORMATION TECHNOLOGY AND PERCEIVED RISK IN ANTICIPATING TAX EVASION

This study aimed to determine tax evasion dynamics under the risk perception of using tax information technology. The study also investigated perceived risk as a moderating variable in the relation between information technology (IT) and tax evasion. One hundred questionnaires were collected from individual taxpayers and analysed using Partial Least Squares (PLS). The result showed that IT could reduce tax evasion. The moderating test result also discovered that taxpayers risk perception could increase IT usage to reduce tax evasion. These results highlighted that societys acceptance of information technology is more of an effort to do taxation duties that would help them avoid tax inspection and penalty. Risk is believed to be attached to IT, and so eases review and detection of tax fraud, consideration by the taxpayer when tax evasion. That signifies tax authorities success in modernizing tax administration to minimize tax evasion while increasing tax service quality by optimizing information technology usage. Therefore, these findings serve as a reference for the tax authorities to enact reforms in sustainable information technology to simplify tax administration, improve taxpayers services and law enforcement

The Mediating Role of Innovation On the Relationship Between Information Technologies and Reducing Tax Evasion

Numerous nations depend heavily on taxation as their principal source of income, and tax evasion is a big issue for their tax agencies and governments. Studies on information technology and tax evasion in underdeveloped nations and other parts of the globe are few and far between. The purpose of this research was to investigate the link between information technology and the reduction of tax evasion. A mediator variable in the relationship between information technology and tax evasion was also explored in this research, which was called Innovation. The research employed a survey approach, sending questionnaires to 200 auditors at Jordanian listed companies. A total of 121 questionnaires were gathered from auditors working in Jordanian companies and evaluated using Partial Least Squares methods (PLS). The findings revealed that information technology (both in terms of system quality and user quality) may help to prevent tax evasion. The role of innovation as a mediator has been shown to have a favorable and substantial association between information technology and the reduction of tax evasion. These findings underlined the Jordanian companys increased reliance on information technology in order to carry out tax obligations, which would aid them in their efforts to prevent tax evasion. This research serves as a guideline for tax administrations as they implement improvements in sustainable IT to streamline tax administration while also improving taxpayer services & increasing law enforcement effectiveness

Perceive it or Not: Information Quality and the Investors’ Response to Earning Surprises of Technologically Advanced Companies

One of the primary measures of information systems (IS) success that has been the subject of much investigation in a variety of contexts is information quality (DeLone & McLean, 1992; 2003). This paper hones in on the impact of perceived information quality in the context of the financial markets, where quality of accounting information is particularly important, as it informs investment decisions and impacts stock prices. In particular, seminal accounting research has consistently found that earnings announcements possess informational value (information content) based upon which the market reacts (Beaver, 1968). Market reaction to surprises in earnings announcements has long been used to understand the quality of the earnings announced and studies have explored various factors affecting the response. The current study adds to this body of research by factoring in the perceived quality of the information systems environment. We hypothesize that information reported by companies known for developing and employing sophisticated IT systems is weighed more heavily by investors. We conduct an analysis of stock price before and after earnings announcement surprises among firms known for sophisticated IT systems. Results provide direct support for our hypothesis, indicating that the market reacts more strongly to earnings surprises (both positive and negative) reported by innovative users of IT as compared to less innovative users of IT. These results contribute to a new insight into the circumstances that affect the information content of earnings announcements as well as a richer perspective on the impact of investment in advanced information systems in terms of perceived quality of a company’s information environment by the financial markets

APAKAH INTRUSI BUDAYA DALAM E-TAX SYSTEM DAPAT MENDETEKSI KECURANGAN AKUNTANSI WAJIB PAJAK?

Abstrak – Apakah Intrusi Budaya dalam E-Tax System Dapat Mendeteksi Kecurangan Akuntansi Wajib Pajak? Tujuan utama – Penelitian ini bertujuan menguji peran moderasi budaya dalam pengaruh penggunaan e-tax system untuk mendeteksi tindakan kecurangan akuntansi wajib pajak. Metode – Penelitian ini menggunakan Partial Least Square (PLS) sebagai metode. Sejumlah wajib pajak orang pribadi adalah sampel pada penelitian ini. Temuan utama – Intrusi budaya terbukti relevan dalam mendeteksi perilaku kecurangan wajib pajak. Wajib pajak dengan budaya maskulin tinggi akan melegalkan kecurangan akuntansi untuk menyejahterakan diri. Pada sisi lainnya, wajib pajak merasa penggunaan e-tax system siasia jika dana pajak disalahgunakan Implikasi Teori dan Kebijakan – Implementasi e-tax system dinilai sebagai suatu hal yang sudah seharusnya dilakukan oleh otoritas pajak sebagai bentuk adaptasi di era digitalisasi. Oleh karena itu, otoritas pajak perlu mengidentifikasi faktor budaya wajib pajak dan menentukan langkah-langkah mitigasi dampak negatifnya melalui kebijakan perpajakan. Kebaruan Penelitian – Penelitian ini menawarkan solusi membangun kepatuhan pajak berbasis sistem pajak elektronik berdasarkan pendekatan yang berorientasi pada budaya wajib pajak

APAKAH INTRUSI BUDAYA DALAM E-TAX SYSTEM DAPAT MENDETEKSI KECURANGAN AKUNTANSI WAJIB PAJAK?

Abstrak – Apakah Intrusi Budaya dalam E-Tax System Dapat Mendeteksi Kecurangan Akuntansi Wajib Pajak? Tujuan utama – Penelitian ini bertujuan menguji peran moderasi budaya dalam pengaruh penggunaan e-tax system untuk mendeteksi tindakan kecurangan akuntansi wajib pajak. Metode – Penelitian ini menggunakan Partial Least Square (PLS) sebagai metode. Sejumlah wajib pajak orang pribadi adalah sampel pada penelitian ini. Temuan utama – Intrusi budaya terbukti relevan dalam mendeteksi perilaku kecurangan wajib pajak. Wajib pajak dengan budaya maskulin tinggi akan melegalkan kecurangan akuntansi untuk menyejahterakan diri. Pada sisi lainnya, wajib pajak merasa penggunaan e-tax system sia-sia jika dana pajak disalahgunakan Implikasi Teori dan Kebijakan – Implementasi e-tax system dinilai sebagai suatu hal yang sudah seharusnya dilakukan oleh otoritas pajak sebagai bentuk adaptasi di era digitalisasi. Oleh karena itu, otoritas pajak perlu mengidentifikasi faktor budaya wajib pajak dan menentukan langkah-langkah mitigasi dampak negatifnya melalui kebijakan perpajakan. Kebaruan Penelitian – Penelitian ini menawarkan solusi membangun kepatuhan pajak berbasis sistem pajak elektronik berdasarkan pendekatan yang berorientasi pada budaya wajib pajak.   Abstract – Can Cultural Intrusion in E-Tax System Detect Taxpayer Accounting Fraud? Main Purpose – This study aims to examine the role of cultural moderation in the effect of using an e-tax system to detect accounting tax fraud. Method – This study uses the Partial Least Square (PLS) as a method. A number of individual taxpayers are the sample. Main Findings – Cultural intrusion proved relevant in detecting fraudulent. Taxpayers with a high masculine culture will legalize the fraud for their own welfare. On the other hand, they feel that the use of the e-tax system is futile if tax funds are misused Theory and Practical Implications – The implementation of the e-tax system should be done by the tax authorities as a form of adaptation in digitalization era. Therefore, the tax authorities need to identify the cultural factors of taxpayers and determine measures to mitigate the negative impacts through taxation policies. Novelty – This research offers a solution to build tax compliance based on an e-tax system based on an approach that is oriented towards taxpayer culture

Does technology matter for combating economic and financial crime? A panel data study

In this paper we analyze the influence of technology on the level of the economic and financial crime, using data for 185 countries over the 2012–2015 time period and controlling for many important variables. First, we find that on average, the size of the economic and financial crime in low income countries is about double compared to that of high income countries, while their Research and development expenditure (as % of GDP) are about four times lower than in high income countries. We find clear evidence that increased technology reduces the size of the economic and financial crime. In addition, we find that Research and development expenditure (% of GDP) matter more in reducing the economic and financial crime in low income countries than they do in high income countries. Our main findings are generally stable after conducting some robustness checks. From a policy perspective, our study may prove to be of great use to decision makers of the states, to government and non-governmental enterprises and to potential investors within different markets. First published online 6 January 202

The Effect of High Quality Information Technology on Corporate Tax Avoidance and Tax Risk

We examine the effect of high quality information technology (IT) on corporate tax outcomes. Using a measure of IT quality constructed from rankings in InformationWeek magazine, we find that firms with high quality IT are able to achieve both lower and less volatile cash effective tax rates than are other firms. These results suggest that firms with high quality IT are able to avoid more taxes while simultaneously incurring less tax risk compared to firms with lesser IT systems. We also perform mediation analyses to investigate the channels through which high quality IT enables effective tax planning. Results of these tests suggest that the most important driver of our findings is timely, reliable information facilitated by high quality IT. Our study contributes to both the IT and tax literatures by identifying and quantifying the returns to investments in IT in terms of more favorable corporate tax outcomes

Empirical essays on tax planning and transfer pricing

This dissertation consists of three empirical studies contributing to the literature on tax planning and transfer pricing. The first study investigates the impact of U.S. state taxation on the geographical allocation of the intra-U.S. trademark ownership of large U.S. multinationals. The study documents that the U.S. State of Delaware has a leading position as a trademark holding location and that the major-ity of trademarks are registered there. Moreover, it contains an analysis of the effectiveness of group consolidation (combined reporting) and provides evidence that combined reporting signifi-cantly reduces the share of trademarks allocated to Delaware. Nevertheless, the identified effects indicate that Delaware-based trademark strategies have not been entirely abandoned. The second study examines the use of information technologies in a firm’s transfer pricing system. In particular, it investigates the role of firms’ information environment in mitigating the conflict of managerial and tax objectives in transfer pricing. The study provides empirical evi-dence that if firms facing conflicting objectives make intensive use of information technologies, they are more profitable, report lower effective tax rates, and face lower tax risk. The third study analyzes whether the strictness of transfer pricing regulations and their en-forcement affect intrafirm trade of U.S. multinational firms. In particular, the results suggest that stricter transfer pricing in a country decrease the tax rate sensitivity of bilateral U.S. intrafirm trade. Thus, the possibilities of U.S. multinationals to engage in transfer pricing related tax plan-ning schemes are effectively reduced