Business Strategy, Multinational Companies, Integrated Reporting, and Tax Avoidance
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Abstract
This research investigates the relationship between corporate strategy, multinational corporations, and integrated reporting on tax avoidance. A quantitative investigation depends on secondary data sources to collect its findings. This study's population consists of companies registered to trade on the Indonesia Stock Exchange between 2017 and 2021. The research was conducted in Indonesia. The research sample was obtained using an intended sampling approach, and as a result, the total number of companies in the sample was 90. This study found that multinational firms and integrated reporting had little impact on tax avoidance. It was revealed, however, that corporate strategy has a significant negative impact on tax avoidance. It is now uncommon to examine the impact of integrated reporting on tax avoidance, which is one of the reasons this study is so intriguing.
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Rego, S. O. (2003). Tax‐avoidance activities of US multinational corporations. Contemporary Accounting Research, 20(4), 805–833.
Siregar, H. dan N. P. (2018). PENGARUH UKURAN PERUSAHAAN DAN PENERIMAAN OPINI GOING CONCERN TERHADAP HARGA SAHAM. Prodi S1 Akuntansi, Fakultas Ekonomi, Universitas Pamulang, Tangerang Selatan, 48(2), 78–90.
Solomon, J., & Maroun, W. (2012). Integrated reporting: the influence of King III on social, ethical and environmental reporting.
Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 87(3), 355–374.
Sugianto, D. (2019, July). Mengenal soal Penghindaran Pajak yang Dituduhkan ke Adaro . Detikfinance.Com.
Suwarno, S. (2022). STRATEGI BISNIS DAN KONSERVATISME AKUNTANSI TERHADAP KINERJA PERUSAHAAN. PROCEEDING UMSURABAYA, 1(1).
Wardani, D. K., & Khoiriyah, D. (2018). Pengaruh strategi bisnis dan karakteristik perusahaan terhadap penghindaran pajak. Akuntansi Dewantara, 2(1), 25–36.
Widodo, L. L., Diana, N., & Mawardi, M. C. (2020). Pengaruh Multinasionalitas, Good Coorporate Governance, Tax Haven, dan Thin Capitalization Terhadap Praktik Penghindaran Pajak Pada Perusahaan Multinasional yang Terdaftar Di Bei Periode Tahun 2016-2018. E-Jra, 9(6), 119–133.
Zhao, C. X., Meng, L., Taylor, G., & Richardson, G. (2020). TEMPORARY REMOVAL: Let’s get connected: The effect of directors connected to a tax office on corporate tax avoidance in China. Journal of Accounting and Public Policy, 106817.
Zia, I. K., Pratomo, D., & Kurnia, K. (2018). Kepemilikan Institusional dan Multinationality dengan Firm Size dan Leverage sebagai Variabel Kontrol terhadap Tax Avoidance. Jurnal Riset Akuntansi Kontemporer, 10(2), 67–73.
Anggraini, F., Astri, N. D., & Minovia, A. F. (2020). Pengaruh Strategi Bisnis, Capital Intensity dan Multinationality terhadap Tax Avoidance. Menara Ilmu, 14(2).
Arieftiara, D. A. (2015). Analisis Pengaruh Strategi Bisnis Terhadap Penghindaran Pajak, Bukti Empiris di Indonesia. Simposium Nasional Akuntansi.
Barako, D. G., Hancock, P., & Izan, H. Y. (2006). Corporate Disclosure by Kenyan Companies. Corporate Governance, 14(2), 107–125.
Boone, L. E. dan D. L. K. (2013). Pengantar Bisnis Kontemporer. Salemba Empat.
Butje, S. . & T. E. (2014). Pengaruh Karakter Eksekutif Dan Koneksi Politik Terhadap Tax Avoidance. . Tax & Accounting Review, 4(2), 1–9.
Donkor, A., Djajadikerta, H. G., Roni, S. M., & Trireksani, T. (2022). Integrated reporting quality and corporate tax avoidance practices in South Africa’s listed companies. Sustainability Accounting, Management and Policy Journal.
Faradiza, S. A. (2019). Dampak strategi bisnis terhadap penghindaran pajak. Journal of Applied Accounting and Taxation, 4(1), 107–116.
Frias-Aceituno, J. V., Rodriguez-Ariza, L., & García-Sánchez, I. M. (2012). The role of the board in the dissemination of integrated corporate social reporting. Corporate Social Responsibility and Environmental Management, 20(4), 219–233. https://doi.org/10.1002/csr.1294
Frias-Aceituno, J. V., Rodríguez-Ariza, L., & García-Sánchez, I. M. (2013). Is integrated reporting determined by a country’s legal system? An exploratory study. Journal of Cleaner Production, 44, 45–55. https://doi.org/10.1016/j.jclepro.2012.12.006
Frias-Aceituno, J. V., Rodríguez-Ariza, L., & García-Sánchez, I. M. (2014). Explanatory Factors of Integrated Sustainability and Financial Reporting. Business Strategy and the Environment, 23(1), 56–72. https://doi.org/10.1002/bse.1765
Gallego-Álvarez, I., Prado-Lorenzo, J. M., & García-Sánchez, I. M. (2011). Corporate social responsibility and innovation: A resource-based theory. Management Decision, 49(10), 1709–1727. https://doi.org/10.1108/00251741111183843
Gujarati, D. N. (2012). Basic Econometrics. Tata McGraw-Hill Education.
IIRC. (2013). Consultation draft of the international
Irawati, W., Nadi, L., & Barli, H. (2021). ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI INDUSTRI KECIL MENENGAH (SIA-IKM) MENUJU MASYARAKAT EKONOMI KREATIF. Jurnal Ilmiah Akuntansi Universitas Pamulang, 9(1).
Jensen dan Meckling. (1976). The Theory Of The Firm : Manajerial Behaviour, Agency Cost, And Ownership Structure. Journal Of Financial And Economic, 3, 305–360.
Jensen, J. C., & Berg, N. (2012). Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach. Business Strategy and the Environment, 21(5), 299–316. https://doi.org/10.1002/bse.740
Kurniawati, F., Ahmar, N., & Darminto, D. P. (2020). Pengaruh Integrated Reporting Terhadap Asimetri Informasi Dengan Kualitas Laba Sebagai Pemoderasi Pada Perusahaan Pemenang Asia Sustainibility Report Award (ASRA). Tirtayasa Ekonomika, 15(2), 271. https://doi.org/10.35448/jte.v15i2.8836
Nurrahmi, A. D., & Rahayu, S. (2020). Pengaruh Strategi Bisnis, Transfer Pricing, dan Koneksi Politik Terhadap Tax Avoidance. JAE (Jurnal Akuntansi Dan Ekonomi), 5(2), 48–57.
Purba, E. L. D., Yuniar, T. Y., & Simanullang, R. S. (2020). Pengaruh strategi bisnis, karakteristik perusahaan dan tata kelola perusahaan terhadap tax avoidance (Studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2018). JAKPI-Jurnal Akuntansi, Keuangan & Perpajakan Indonesia, 8(1), 48–56.
Puspita, E. R., Nurlaela, S., & Masitoh, E. (2018). Pengaruh size, debts, intangible assets, profitability, multinationality dan sales growth terhadap tax avoidance. Prosiding Seminar Nasional: Manajemen, Akuntansi, Dan Perbankan, 1(1), 794–807.
Rahmadani, F. N. U., Muda, I., & Abubakar, E. (2020). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Manajemen Laba terhadap Penghindaran Pajak Dimoderasi oleh Political Connection. Jurnal Riset Akuntansi Dan Keuangan, 8(2), 375–392.
Rego, S. O. (2003). Tax‐avoidance activities of US multinational corporations. Contemporary Accounting Research, 20(4), 805–833.
Siregar, H. dan N. P. (2018). PENGARUH UKURAN PERUSAHAAN DAN PENERIMAAN OPINI GOING CONCERN TERHADAP HARGA SAHAM. Prodi S1 Akuntansi, Fakultas Ekonomi, Universitas Pamulang, Tangerang Selatan, 48(2), 78–90.
Solomon, J., & Maroun, W. (2012). Integrated reporting: the influence of King III on social, ethical and environmental reporting.
Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 87(3), 355–374.
Sugianto, D. (2019, July). Mengenal soal Penghindaran Pajak yang Dituduhkan ke Adaro . Detikfinance.Com.
Suwarno, S. (2022). STRATEGI BISNIS DAN KONSERVATISME AKUNTANSI TERHADAP KINERJA PERUSAHAAN. PROCEEDING UMSURABAYA, 1(1).
Wardani, D. K., & Khoiriyah, D. (2018). Pengaruh strategi bisnis dan karakteristik perusahaan terhadap penghindaran pajak. Akuntansi Dewantara, 2(1), 25–36.
Widodo, L. L., Diana, N., & Mawardi, M. C. (2020). Pengaruh Multinasionalitas, Good Coorporate Governance, Tax Haven, dan Thin Capitalization Terhadap Praktik Penghindaran Pajak Pada Perusahaan Multinasional yang Terdaftar Di Bei Periode Tahun 2016-2018. E-Jra, 9(6), 119–133.
Zhao, C. X., Meng, L., Taylor, G., & Richardson, G. (2020). TEMPORARY REMOVAL: Let’s get connected: The effect of directors connected to a tax office on corporate tax avoidance in China. Journal of Accounting and Public Policy, 106817.
Zia, I. K., Pratomo, D., & Kurnia, K. (2018). Kepemilikan Institusional dan Multinationality dengan Firm Size dan Leverage sebagai Variabel Kontrol terhadap Tax Avoidance. Jurnal Riset Akuntansi Kontemporer, 10(2), 67–73.
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2024-07-22
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