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Cash Effective Tax Rate as a Criterion of Tax avoidance or Earnings Management [PDF]

پژوهش‌های تجربی حسابداری, 2018
The purpose of this paper is to examine whether cash effective tax rate is a suitable criterion for measuring tax avoidance? The sample includes 102 firms (including 714 firm-year observations) with positive pre-tax income and listed in Tehran Stock Exchange (TSE) for the period from 2005 to 2912. To test hypotheses, panel data method is used.
Fraydoon Rahnamay Roodposhti, Zahra Dianati Deilami, Fatemeh Sadat Fakhari   +2 more
openaire   +2 more sources

The Decreasing Trend in U.S. Cash Effective Tax Rates: The Role of Growth in Pre-Tax Income [PDF]

The Accounting Review, 2020
ABSTRACT We develop a linear corporate tax function where taxes paid are regressed on pre-tax income and an intercept. We show that if the intercept is positive, cash ETRs are a convex function of pre-tax income. We present large-sample evidence consistent with this ETR convexity. Thus, although firms may have stable linear tax functions
Alexander Edwards, Adrian Kubata, Terry Shevlin   +2 more
openaire   +4 more sources

KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]

Sci Data
This study introduces the Korean Tax Avoidance Panel (KoTaP), a long-term panel dataset of non-financial firms listed on KOSPI and KOSDAQ between 2011 and 2024. After excluding financial firms, firms with non-December fiscal year ends, capital impairment,
Na H, Song W, Han S, Jo D, Myung S, Kim H.   +5 more
europepmc   +2 more sources

The Moderating Effect of Tax Incentives on Effective Tax Rates and Cash Holdings in Brazilian Non-Financial Companies Listed on B3

SSRN Electronic Journal, 2023
This study examined the moderating effect of tax incentives on the relationship between effective tax rates and cash holdings of Brazilian non-financial institutions listed on the B3 stock exchange from 2017 to 2021. Using a panel linear regression model with a fixed effect and a statistical moderation model, the findings reveal that a lower total tax ...
Antonio Lopo Martinez, Luzimara Aparecida da Silva Finck Gabler, Luis Paulo Guimarães dos Santos, Henrique Formigoni   +3 more
openaire   +1 more source

Impact of Leverage, Capital Intensity, Inventory Intensity, Cash Effective Tax Rate on Tax Avoidance: Assessment for Energy Sector Corporate

Atestasi : Jurnal Ilmiah Akuntansi, 2023
This study looks at how the Cash Effective Tax Rate (CETR) explicitly evaluates the effects of leverage, capital, and inventory intensity on tax avoidance. The present study was undertaken on the energy sector businesses listed on the Indonesia Stock Exchange (IDX) during the period spanning from 2016 to 2019. A purposive sampling strategy was employed
Donny Maha Putra, Andrea Putri Kirana
openaire   +1 more source

Pengaruh Pertumbuhan Aset, Return On Assets dan Ukuran Perusahaan Terhadap Cash Effective Tax Rate

Ilmu Ekonomi Manajemen dan Akuntansi, 2022
Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan aset, return on assets, dan ukuran perusahaan terhadap cash effective tax rate pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Metodologi penelitian yang digunakan adalah metode kuantitatif dengan data panel dan, menggunakan data sekunder yang ...
Evi Noviaty, null Sutrisno, Nabila Tri Oktaviani   +2 more
openaire   +1 more source

PENGARUH AGRESIVITAS PAJAK MENGGUNAKAN PROKSI BOOK TAX DIFFERENCE (BTD) DAN CASH EFFECTIVE TAX RATE (CETR) TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis, 2020
Penelitian ini bertujuan untuk menguji pengaruh agresivitas pajak terhadap pengungkapan tanggung jawab sosial perusahaan. Variabel independen yang digunakan dalam penelitian ini adalah agresivitas pajak dengan proksi Book-tax Difference (BTD), dan Cash Effective Tax Rate (CETR).
Budi Astuti, Nensi Yuniarti. Zs
openaire   +2 more sources

The Impact of Effective Tax Rate and Cash Effective Tax Rate on the Capital Structure

Indonesian Capital Market Review
The study examines the impact of tax avoidance on the capital structure of listed companies on the Vietnam’s stock market. Conducting GLS regression testing and analysis through data of 657 enterprises listed on the two stock exchanges of Hanoi and Ho Chi Minh City in the period from 2015 to 2022.
openaire   +1 more source

CURRENT RATIO DAN CASH RATIO SEBAGAI DETERMINAN EFFECTIVE TAX RATE: BUKTI DARI INDUSTRI PROPERTI DAN REAL ESTATE

HelFin Journal
Menganalisis pengaruh likuiditas yang diimpresikan  melalui current ratio dan cash ratio atas effective tax rate  perusahaan sektor properti dan real estate yang  tercantum di Bursa Efek Indonesia dari tahun 2019 sampai 2021 merupakan tujuan dari penelitian ini, karena  sektor ini memiliki karakteristik intensitas modal tinggi dan ketergantungan pada ...
null Akwila N.P. Silalahi, null Luis V. Kararbo, null Nadia I. Pratiwi, null Rasma S. Pasaribu, null Beayato Febri   +4 more
openaire   +1 more source

Pengaruh Cash Effective Tax Rate, Pajak Tangguhan Dan Profitabilitas Terhadap Manajemen Laba (Study Kasus Perusahaan Index Idx30)

Media Akuntansi Perpajakan, 2022
Habel Pardosi, Francis Hutabarat
openaire   +1 more source