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This study aims to determine the effect of earnings management on tax avoidance and the role of political connections in moderating those relationships. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. There are 234 samples out of 835 total observations, produced by using purposive sampling. This study was tested by using Multiple Linear Regression Analysis and Moderated Regression Analysis. The results show that earnings management has a significant positive effect on tax avoidance and political connections strengthen the effect of earnings management on tax avoidance. This research used several control variables as well, which are firm size, leverage, profitability, firm value, and firm age, and the results show that profitability has a significant negative effect on tax avoidance, the firm value partially has a significant positive effect on tax avoidance, while firm size, leverage, and firm age have no significant effect on tax avoidance.

This study aims to identify the relationship between gender diversity and tax avoidance practices in some Southeast Asian countries mediated by corporate sustainability. Data were obtained from five Southeast Asian countries that have published annual reports from 2015 to 2021 through panel regression analysis. The result of this study showed the presence of a high number of boards of directors could suppress tax avoidance practices. Besides, it indicates that gender diversity affects tax avoidance, and after being mediated by corporate sustainability, it also shows an effect on tax avoidance. As a mediating variable, corporate sustainability mediates the relationship between gender diversity and tax avoidance. This literature provides new insights into the low percentage of female directors in company management and the absence of a law regulating the proportion of directors in company management. This study provides knowledge to the government and company management to improve accounting and tax regulations within and outside the company. Besides, this study also shows the relationship between gender diversity and corporate sustainability on tax avoidance practices and that the presence of female directors in the company can minimize tax avoidance and increase corporate sustainability.  

Differences in interests related to taxation between the government and companies are still a current issue. The purpose of this study is to examine the impact of managerial and financial competencies on tax avoidance in Indonesian manufacturing companies. 149 financial statements of companies listed on the Indonesia Stock Exchange were used to compile the data. Panel data regression with a random-effects model was used to test and analyze the data. The findings revealed that financial challenges and managerial ability had a detrimental impact on tax avoidance, but there was no influence between the audit committee on tax avoidance. As for the control variable, there is a positive influence between profitability on tax avoidance, and there is no influence between leverage on tax avoidance.

This study aims to analyze the factors that affect tax aggressiveness. These factors are profitability as proxied by Return on Assets, the intensity of fixed assets, leverage, liquidity as proxied by Current Ratio, and inventory intensity. This study uses the audit committee as a moderating variable on the factors that affect tax aggressiveness. The population used manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange from 2016-to 2020. The sample was selected using the purposive sampling method and a selection of 26 companies. Data processing uses panel regression with the Eviews 10 data processing application. The data processing results conclude that partially only Return on Assets affects tax aggressiveness. Fixed asset intensity, leverage, Current Ratio, and inventory intensity do not affect tax aggressiveness. This study also proves that the audit committee is a moderating variable that weakens the impact of Return On Assets, Current Ratio, Tax Intensity, and Leverage on Tax Aggressiveness.

This study aims to identify the relationship between gender diversity and tax avoidance practices in some Southeast Asian countries mediated by corporate sustainability. Data were obtained from five Southeast Asian countries that have published annual reports from 2015 to 2021 through panel regression analysis. The result of this study showed the presence of a high number of boards of directors could suppress tax avoidance practices. Besides, it indicates that gender diversity affects tax avoidance, and after being mediated by corporate sustainability, it also shows an effect on tax avoidance. As a mediating variable, corporate sustainability mediates the relationship between gender diversity and tax avoidance. This literature provides new insights into the low percentage of female directors in company management and the absence of a law regulating the proportion of directors in company management. This study provides knowledge to the government and company management to improve accounting and tax regulations within and outside the company. Besides, this study also shows the relationship between gender diversity and corporate sustainability on tax avoidance practices and that the presence of female directors in the company can minimize tax avoidance and increase corporate sustainability.  

This study aims to determine the effect of earnings management on tax avoidance and the role of political connections in moderating those relationships. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. There are 234 samples out of 835 total observations, produced by using purposive sampling. This study was tested by using Multiple Linear Regression Analysis and Moderated Regression Analysis. The results show that earnings management has a significant positive effect on tax avoidance and political connections strengthen the effect of earnings management on tax avoidance. This research used several control variables as well, which are firm size, leverage, profitability, firm value, and firm age, and the results show that profitability has a significant negative effect on tax avoidance, the firm value partially has a significant positive effect on tax avoidance, while firm size, leverage, and firm age have no significant effect on tax avoidance.

This study aims to analyze the factors that affect tax aggressiveness. These factors are profitability as proxied by Return on Assets, the intensity of fixed assets, leverage, liquidity as proxied by Current Ratio, and inventory intensity. This study uses the audit committee as a moderating variable on the factors that affect tax aggressiveness. The population used manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange from 2016-to 2020. The sample was selected using the purposive sampling method and a selection of 26 companies. Data processing uses panel regression with the Eviews 10 data processing application. The data processing results conclude that partially only Return on Assets affects tax aggressiveness. Fixed asset intensity, leverage, Current Ratio, and inventory intensity do not affect tax aggressiveness. This study also proves that the audit committee is a moderating variable that weakens the impact of Return On Assets, Current Ratio, Tax Intensity, and Leverage on Tax Aggressiveness.

Differences in interests related to taxation between the government and companies are still a current issue. The purpose of this study is to examine the impact of managerial and financial competencies on tax avoidance in Indonesian manufacturing companies. 149 financial statements of companies listed on the Indonesia Stock Exchange were used to compile the data. Panel data regression with a random-effects model was used to test and analyze the data. The findings revealed that financial challenges and managerial ability had a detrimental impact on tax avoidance, but there was no influence between the audit committee on tax avoidance. As for the control variable, there is a positive influence between profitability on tax avoidance, and there is no influence between leverage on tax avoidance.