COMPARATIVE STUDY EFFECT OF INTELLECTUAL CAPITAL ON TAX AVOIDANCE IN DOMESTIC COMPANIES AND MULTINATIONAL COMPANIES
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Keywords:
Intellectual Capital, Tax Avoidance, Domestic Companies, Multinational Companies, Resources Based View
Abstract
This study aimed to examine the effect of intellecual capital on tax avoidance in both domestic and multinational companies in Indonesia, and to examine whether there are differences in both effect or not. The sample in this study consisted of 100 domestic manufacturing companies and 100 of multinational manufacturing companies registered in Indonesia Stock Exchange from 2019-2022. This type of research is quantitative study using stratified random sampling with multiple linear regression analysis models that are processed using SPSS 23. The results of this study show that Intellecual capital has an effect on tax avoidance both in domestic and multinational companies. So it can be concluded that there is no difference in the effect of intellecual capital on tax avoidance in domestic and multinational companies.
References
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Tan, H. P., Plowman, D., & Hancock, P. (2007). Intellectual capital and financial returns of companies. Journal of Intellectual Capital, 8(1), 76–95. https://doi.org/10.1108/14691930710715079
Tarigan, J., & Listijabudhi, S. (2021). The impacts of intellectual capital on financial performance and value-added of the production evidence from Chile. Journal of Economics, Finance and Administrative Science, 26(51), 127–142. https://doi.org/10.1108/JEFAS-08-2019-0178
Taylor, G., & Richardson, G. (2012). International Corporate Tax Avoidance Practices: Evidence from Australian Firms. International Journal of Accounting, 47(4), 469–496. https://doi.org/10.1016/j.intacc.2012.10.004
Tongam Sinambela, parulian N. (2019). Pengaruh Return On Asset, Leverage Dan Ukuran Perusahaan Terhadap Enghindaran Pajak. Jurnal Ekonomi Bisnis, 1(April), 83–97.
Trisnawati, E., & Budiono, H. (2020). The Effect of Intellectual Capital on Tax Avoidance Before and After the Tax Amnesty. 145(Icebm 2019), 190–194. https://doi.org/10.2991/aebmr.k.200626.035
Bagus, I., & Sedana, P. (2015). DETERMINAN STRUKTUR MODAL ( Studi Komparatif pada Manufacture Multinational Corporation dan Domestic Corporation di BEI ) Fakultas Ekonomi dan Bisnis Universitas Udayana , Bali , Indonesia Globalisasi telah membuka gerbang pasar bebas di Indonesia , salah. 4(10), 3375–3404.
Barney, J. (1991). Firm Reources ad Sustained Competitive Advantege. In Journal of Management (Vol. 17, Issue 1, pp. 99–120).
Bollen, L., Vergauwen, P., & Schnieders, S. (2005). Linking intellectual capital and intellectual property to company performance. Management Decision, 43(9), 1161–1185. https://doi.org/10.1108/00251740510626254
Bontis, N., William Chua Chong, K., & Richardson, S. (2000). Intellectual capital and business performance in Malaysian industries. Journal of Intellectual Capital, 1(1), 85–100. https://doi.org/10.1108/14691930010324188
Chen, M. C., Cheng, S. J., & Hwang, Y. (2005). An empirical investigation of the relationship between intellectual capital and firms’ market value and financial performance. Journal of Intellectual Capital, 6(2), 159–176. https://doi.org/10.1108/14691930510592771
Clarke, M., Seng, D., & Whiting, R. H. (2011). Intellectual capital and firm performance in Australia. Journal of Intellectual Capital, 12(4), 505–530. https://doi.org/10.1108/14691931111181706
Desai, M. A., & Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79(1), 145–179. https://doi.org/10.1016/j.jfineco.2005.02.002
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. Accounting Review, 85(4), 1163–1189. https://doi.org/10.2308/accr.2010.85.4.1163
Firer, S., & Mitchell Williams, S. (2003). Intellectual capital and traditional measures of corporate performance. Journal of Intellectual Capital, 4(3), 348–360. https://doi.org/10.1108/14691930310487806
Holmes, R. M., Miller, T., Hitt, M. A., & Salmador, M. P. (2013). The Interrelationships Among Informal Institutions, Formal Institutions, and Inward Foreign Direct Investment. Journal of Management, 39(2), 531–566. https://doi.org/10.1177/0149206310393503
Irawan, P., & Farahmita, A. (2012). PENGARUH KOMPENSASI MANAJEMEN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK PERUSAHAAN.
Lumbantobing, R. (2008). Studi Mengenai Perbedaan Struktur Modal Perusahaan Penanaman Modal Asing Dengan Perusahaan Modal Dalam Negeri Yang GO Public di Pasar Modal Indonesia. Program Doktor Ilmu Ekonomi Universitas Diponegoro, 1–534.
Mouritsen, J., Thorsgaard Larsen, H., & Bukh, P. N. (2005). Dealing with the knowledge economy: intellectual capital versus balanced scorecard. Journal of Intellectual Capital, 6(1), 8–27. https://doi.org/10.1108/14691930510574636
Pankaj M Madhani. (2014). The Resource-Based View ( RBV ): Issues and Perspectives The Resource - Based View ( RBV ): Issues and Perspectives . A Journal of Research of Prestige Institute of Management, 1(March 2010), 43–55.
Perusahaan, K., & Di, M. (2014). Analisis Pengaruh Modal Intelektual Terhadap Kinerja Keuangan Perusahaan Manufaktur Di Indonesia. Jurnal Dinamika Akuntansi, 5(2), 172–182. https://doi.org/10.15294/jda.v5i2.2997
Pulic, A. (2000). VAICTM – An Accounting Tool for Intellectual Capital Management. International Journal Technology Management, 20(5/6/7/8), 702–714. https://www.inderscienceonline.com/doi/epdf/10.1504/IJTM.2000.002891
Pulic, A. (2004). Intellectual capital – does it create or destroy value? Measuring Business Excellence, 8(1), 62–68. https://doi.org/10.1108/13683040410524757
Rahayu, N. (2011). Praktik Penghindaran Pajak oleh Foreign Direct Investment Berbentuk Perseroan Terbatas Penanaman Modal Asing. Jurnal Ilmu Administrasi Negara, 10, 171–180. https://jiana.ejournal.unri.ac.id/index.php/JIANA/article/download/1067/1060
Tan, H. P., Plowman, D., & Hancock, P. (2007). Intellectual capital and financial returns of companies. Journal of Intellectual Capital, 8(1), 76–95. https://doi.org/10.1108/14691930710715079
Tarigan, J., & Listijabudhi, S. (2021). The impacts of intellectual capital on financial performance and value-added of the production evidence from Chile. Journal of Economics, Finance and Administrative Science, 26(51), 127–142. https://doi.org/10.1108/JEFAS-08-2019-0178
Taylor, G., & Richardson, G. (2012). International Corporate Tax Avoidance Practices: Evidence from Australian Firms. International Journal of Accounting, 47(4), 469–496. https://doi.org/10.1016/j.intacc.2012.10.004
Tongam Sinambela, parulian N. (2019). Pengaruh Return On Asset, Leverage Dan Ukuran Perusahaan Terhadap Enghindaran Pajak. Jurnal Ekonomi Bisnis, 1(April), 83–97.
Trisnawati, E., & Budiono, H. (2020). The Effect of Intellectual Capital on Tax Avoidance Before and After the Tax Amnesty. 145(Icebm 2019), 190–194. https://doi.org/10.2991/aebmr.k.200626.035
Published
2023-07-15
How to Cite
Dodi Prasetya, & Lintang Venusita. (2023). COMPARATIVE STUDY EFFECT OF INTELLECTUAL CAPITAL ON TAX AVOIDANCE IN DOMESTIC COMPANIES AND MULTINATIONAL COMPANIES. JAE (JURNAL AKUNTANSI DAN EKONOMI), 8(2), 127-135. https://doi.org/10.29407/jae.v8i2.20330
Section
Volume 8 No. 2 Tahun 2023
Copyright (c) 2023 Dodi Prasetya, Lintang Venusita
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