Purposive Sampling Technique and Ordinary Least Square Analysis: Investigating the Relationship Between Managerial Overconfidence, Transfer Pricing and Tax Management in Indonesian Stock Exchange-Listed Firms

Objective: This study investigates the relationship between managerial overconfidence, transfer pricing, and tax risk, with a focus on tax management's moderating role.   Theoretical framework: Tax management is a critical concern due to its pivotal role in financing government activities. Low tax revenues in industries like manufacturing can adversely affect these activities, highlighting the need for effective tax management strategies. Managerial overconfidence can influence these strategies, potentially leading to positive and negative impacts on tax management.   Method: Population of this study was manufacturing companies listed in Indonesia Stock Exchange in 2014-2019 period. The analysis made from 2015-2019, while 2014 was used as the basis to estimate the sales and asset growth as the proxy of managerial overconfidence. The sample of this study was selected using purposive sampling technique with the following criteria, manufacturing companies listed in IDX in 2014-2019 period, the company should have at least five companies in sub sector to estimate the managerial overconfidence per subsector to obtain data variation.   Results and conclusion: Findings indicate a significant relationship between managerial overconfidence and tax management, with managers demonstrating overconfidence tending to employ aggressive tax management strategies, thus minimizing tax payments. Furthermore, this study reveals inconsistencies in the research surrounding overconfidence's impact on tax management, necessitating further exploration.   Implications of the research: These results have implications for understanding the role of managerial traits in the decision-making process and developing effective tax management strategies to maximize government revenue.   Originality/Value: The present study confirms the agency theory's efficiency perspective, stating that overconfident managers may minimize tax management practice due to risk contingency or because they consider the long-term benefit cost. Overconfident managers are viewed as more effective in taking advantage of the growth potential, allowing them to enhance the organization's performance instead of minimizing tax payment that contains risk contingency

The Role of Managerial Ownership as a Mediator on the Effect of Aggressive Tax Actions on Earnings Quality

Purpose:  The objectives of this study is to examine and analyze the effect of Aggressive Tax Actions on Earnings Quality in which mediated by Managerial Ownership.   Theoretical framework:  The theoretical framework of this study is grounded in the examination of the interplay between aggressive tax actions, managerial ownership, and earnings quality. The study likely draws on existing theories in finance, taxation, and corporate governance to develop a conceptual basis for understanding how aggressive tax actions may affect both managerial ownership and, subsequently, earnings quality.   Design/Methodology/Approach:   This study utilizes a sample of banking companies listed on the Indonesia Stock Exchange for the period 2019-2021 through purposive sampling method. As a result, 13 research samples were obtained for the three-year. Therefore, the total number of observations is 39. The analytical tool used is Eviews version 13 with a panel data regression approach.   Findings:  Aggressive tax actions determine no significant effect on earnings quality. However, a negative and significant effect is observed on managerial ownership. Managerial ownership, in turn, does not affect significantly on earnings quality. The study also explores the indirect impact of aggressive tax actions on earnings quality through managerial ownership, finding no significant effect.   Research, Practical & Social implications:  Practically, the findings offer guidance for financial decision-making and taxation policies in Indonesian banking companies. Socially, the study enhances transparency and accountability in the financial sector, benefiting stakeholders.   Originality/Value:  The study's original contribution lies in empirical exploration of the relationships between aggressive tax actions, managerial ownership, and earnings quality in the specific context of Indonesian banking companies, adding valuable insights to the existing financial literature

DETERMINAN TAX AVOIDANCE : CORPORATE GOVERNANCE SEBAGAI PEMODERASI

Penelitian ini bertujuan untuk meneliti pengaruh Corporate Social Responsibility (CSR), Kepemilikan Institusi dan Leverage terhadap Agresivitas Pajak dengan corporate governance sebagai pemoderasi. Sampel penelitian ini menggunakan perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2017-2020 melalui purposive sampling dan diperoleh 15 perusahaan dengan 60 pengamatan. Metode analisis data menggunakan analisis regresi data panel dengan menggunakan software Eviews 9.0 dengan melakukan beberapa tahap pengujian. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility (CSR) berpengaruh terhadap Agresivitas Pajak, Kepemilikan Institusi tidak berpengaruh terhadap Agresivitas Pajak, dan Leverage berpengaruh terhadap Agresivitas Pajak. Corporate governance berhasil memoderasi pengaruh Corporate Social Responsibility (CSR) dan  Leverage terhadap Agresivitas Pajak, sementara corporate governance tidak berhasil memoderasi pengaruh Kepemilikan Institusi terhadap Agresivitas Pajak. Dan  secara simultan variabel Corporate Social Responsibility (CSR),  Kepemilikan Institusi  dan Leverage berpengaruh terhadap Agresivitas Pajak

DETERMINAN KEPATUHAN WAJIB PAJAK: KONDISI KEUANGAN SEBAGAI PEMODERASI: (Studi Empiris Wajib Pajak Badan yang terdaftar di KPP Pratama Jakarta Kebayoran Baru Dua)

The tax ratio from 2014 to 2020 did not show any significant development. The Covid-19 pandemic that is currently happening has caused the 2020 tax ratio to decrease to 9.73. The tax ratio can be increased by increasing tax compliance. This study aims to measure "Determinants of Tax Compliance with Financial Conditions as Moderators". The variables in this study are Tax Knowledge, Tax Sanctions, Tax Audit and Trust with Financial Conditions as Moderation Variables. The type of research used is quantitative research with a survey research form. This study uses primary data through a questionnaire, with corporate taxpayer respondents who are registered at KPP Pratama Jakarta Kebayoran Baru Dua. The sample used in this study were 169 respondents. Quantitative data analysis was performed using the Partial Least Square (SEM-PLS) technique which was processed through the SmartPls 3.0 software. This study shows that knowledge of taxation and tax sanction has a positive and insignificant effect on tax compliance, while tax audit and taxpayer trust have a positive and significant effect on tax compliance. Financial conditions are not able to moderate the influence of tax knowledge, tax sanction, tax audit and trust on tax complianc

Does Audit Quality able to Reduce Cost Stickiness? Evidence from Property, Real Estate and Building Construction Industry

The purpose of this study is to determine the level of cost stickiness at SG&A cost (Sales, General, and Administrative) and test whether the level of stickiness costs can be reduced through audit quality. The study sample used property, real estate, and building construction industry listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period with a purposive sampling technique, so that the final number of samples obtained was 117 sample observations. This study uses eviews version 10 analysis tool. The results of the study show that every 1% increase in net sales will increaseSG&Aby0.610%.Meanwhile,every1%decreaseinnetsaleswillreduceSG&A by (0.610043-0.071380) 0.538%. Furthermore, the research findings show that audit quality can reduce stickiness costs. The implication of this study is that policy makers can use audit quality to reduce stickiness costs

Does Transfer Pricing Improve the Tax Avoidance through Financial Reporting Aggressiveness?

The purpose of this study is to test and analyze the effect of transfer pricing on tax avoidance with aggressiveness of financial reporting as mediating variable. The study sample used a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017 with a sampling technique using purposive sampling, so that the number of final samples obtained was 305 sample observations. This study uses a panel data approach to test the research hypothesis with eviews version 10. The results show that transfer pricing has a positive and significant effect on tax avoidance and the financial reporting aggressiveness, financial reporting aggressiveness has a positiveandsignificanteffectontaxavoidance,andfinancialreportingaggressiveness can positively mediate the effect of transfer pricing on tax avoidance

Managerial Ability and Future Banking Performance: The Role of Book-Tax Differences as Moderator

Research aims: This study aims to examine and analyze the effect of managerial ability on future banking performance moderated by book-tax differences.Design/Methodology/Approach: The research samples were banks listed on the Indonesia Stock Exchange from 2014 to 2018. A purposive sampling technique was conducted to collect 108 samples of future banking performance (t+1) and 81 samples of future banking performance (t+2). The data were then analyzed using eviews version 10 with the ordinary least square.Research findings: The results showed that managerial ability positively and significantly affected future banking performance (t+1 and t+2), while book-tax differences could reduce the effect of managerial ability on future banking performance (t+1 and t+2).Theoretical contribution/Originality: This study has provided implications to the literature that managers use their abilities to achieve sustainable competitive advantage through efficient and effective use of resources. Managers need an understanding of the relationship between resources, their abilities, competitive advantages, and future earnings achievement.Practitioner/Policy implication: Since managerial ability can increase future banking performance, this study’s results may affect how companies produce managerial ability through efficient use of inputs to produce optimal output that is useful for long-term banking performance.Research limitation/Implication: The conclusion is drawn based on various proxies to measure the managerial ability, book-tax differences, and future banking performance. Further research can develop the managerial ability proxies besides those proposed by Garcia-meca Garcia-Sanchez (2018)

Pengaruh System Self Assesment terhadap Kinerja Pegawai Pajak (Studi Kasus pada Kantor Pelayanan Pajak Kpp Kebayoran Baru Tiga Jakarta Selatan)

This study aimed to axamine the effect of the system of self assesment of the performance tax. Samples in this study were fifty respondents in Kantor Pelayanan Pajak (KPP) Pratama Kebayoran Baru Tiga. The results in this study were collected through questionnaires were processed and analyzed using multiple linear regression. The sampling method used was probability sampling. Based on the results of research that has been done in the statistical test that calculates positive and significant impact on the performance because the tax thitung 2,273 ttable value of 2,0086 rounded to 2,009 (2,273 > 2,009) and a significantly smaller value of 0,028 < 0,05. Meanwhile, the variable pay not significantly affect the performance of the tax, because thitung 975 ttable value of 2,0086 rounded to 2,009 (975 < 2,009) and the value significantly greater than (0,047 < 0,05). And variable reported positive and significant impact on the performance of the tax, because thitung 2,036 > value ttabel 2,0086 rounded to 2,009 and the value significantly greater than 0,335 > 0,05. And calculate, pay and report positive and significant impact on the performance of the tax because the value fhitung 9,138 > value ftable 3,18 (9,138 > 3,18) and significant value of 0,000 is smaller than the value of the real level of 0,05 (0,000 < 0,05)

Pengaruh Tingkat Kepatuhan Wajib Pajak Badan Terhadap Peningkatan Penerimaan Pajak Penghasilan Dengan Penagihan Pajak Sebagai Variabel Moderating (Pada KPP Pratama Cilandak Jakarta Selatan)

This study examined the influence of the level of institution of the tax compliance to increase of the tax revenue with tax collection as moderating variable. The population in this study were of the intitutions the tax that listened in the Tax Jakarta Cilandak. Samples in this study are taken from 2012- 2014. The method of determining the sample was judgement sampling method, while the data processing methods used by researcher was multiple linear  regresion analysis. The result shows that the level of institutian of the tax compliance significantly influence the increase of the tax revenue because the statistical t-test results showed that tcount ttabel(2,441 2,028) and the significant value show that the probability less than 0,05. Variable does not affect the ability of tax collection is in the disbursement of increase of the tax revenue, because the statistical t-test results showed that tcount ttabel (-1,026 2,028) and the significant value show that the probability smaller from 0,05.Tax collection can not be a moderating variable for level of institution of the tax complianc