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Article
Publication date: 29 June 2023

Astrid Rudyanto, Julisar Julisar and Debora Debora

This research aims to examine the association between political connection and tax aggressiveness during the COVID-19 pandemic and the role of business ethics in the association…

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Abstract

Purpose

This research aims to examine the association between political connection and tax aggressiveness during the COVID-19 pandemic and the role of business ethics in the association between political connection and tax aggressiveness.

Design/methodology/approach

This study employs a multiple regression method for 147 manufacturing firms listed on the Indonesia Stock Exchange during the pandemic era.

Findings

Political connection has no association with tax aggressiveness. However, political connection has a negative (positive) association with tax aggressiveness in more (less) ethical firms. The results are robust after controlling for year-fixed effects, endogeneity issues and other tax aggressiveness measurements.

Originality/value

Political connection is often cited as the driver of unethical business, including tax aggressiveness. However, this paper claims and finds that political connection is a double-edged sword. Ethical firms use political connection to reduce their tax aggressiveness, and vice versa. Previous research has paid little attention to this topic. This paper also uses COVID-19 as a natural experiment to highlight the importance of corporate social responsibility activities as business ethics.

Details

Asian Journal of Accounting Research, vol. 8 no. 4
Type: Research Article
ISSN: 2459-9700

Keywords

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Article
Publication date: 22 November 2021

Dyah Puspitasari Srirahayu, Muhammad Rifky Nurpratama, Tanti Handriana and Sri Hartini

The purpose of this study is to find out: gender, social and emotional factors as obstacles that influence Generation Z in using e-Books.

819

Abstract

Purpose

The purpose of this study is to find out: gender, social and emotional factors as obstacles that influence Generation Z in using e-Books.

Design/methodology/approach

The method in this study is exploratory quantitative research that was conducted by testing the factors that influence the use of e-Books by Generation Z. This study was analyzed using structure equation model, which involves regressions, measuring direct and indirect effects and path analysis. Social influence, emotional attachment and gender are suspected to be a barrier in the use of e-Books by Generation Z.

Findings

The results of this study indicate that social influence and gender do not affect the use of e-Books, in which only emotional attachment directly affects the preference towards e-Book.

Research limitations/implications

The limitation of this study is that the sample used is still in Generation Z in Indonesia so that further research can use samples from various countries.

Practical implications

The results of this study can be used as a consideration for e-Books Publishers to create e-books as readers wish, for example, there is a special sound when opening e-Books, there is an easy feature to give notes in e-Books and features are presented to immediately see the link in the e-Books.

Social Implications

Generation Z is actually ready to use e-Books for reading activities. However, there are several things that make them consider reading e-Books. what they consider is the ease of use and the usefulness of the E-Books for their daily needs. Therefore, managers of information institutions and information providers in Indonesia can at least consider what genre of e-books collection can be provided and for whom the e-books are intended.

Originality/value

This research shows that Generation Z in choosing a reading format will be influenced by the intention of using the reading format, whereas the intention is influenced by the attitude in determining the reading format.

Details

Digital Library Perspectives, vol. 38 no. 3
Type: Research Article
ISSN: 2059-5816

Keywords

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Article
Publication date: 18 August 2023

Mohamed Mihilar Shamil, Dulni Wanya Gooneratne, Dasitha Gunathilaka and Junaid M. Shaikh

This study examines the effect of board characteristics on the tax aggressiveness of listed companies on the Colombo Stock Exchange in Sri Lanka.

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Abstract

Purpose

This study examines the effect of board characteristics on the tax aggressiveness of listed companies on the Colombo Stock Exchange in Sri Lanka.

Design/methodology/approach

The sample consists of 264 firm-year observations of non-financial listed companies in Sri Lanka from 2014 to 2019. The dynamic panel system GMM technique was used to test the hypotheses, and further analyses were performed using the propensity score matching technique.

Findings

All four effective tax rate measures' mean values were lower than the statutory tax rate, indicating the likelihood of tax planning. Whether board attributes are likely to mitigate tax aggressiveness is uncertain because the results are inconsistent and depend on the ETR measure. Similarly, the logistic regression results derived using the PSM approach are inconsistent, suggesting that board characteristics may have a limited effect on tax aggressiveness. Hence, the corporate governance-tax aggressiveness nexus is limited in the case of Sri Lanka.

Research limitations/implications

This investigation is limited to non-financial listed companies in Sri Lanka and incorporates only four tax aggressiveness measures. Findings are imperative for policymakers, regulators, and professional bodies to improve corporate governance codes and rules to enhance organisational transparency toward corporate tax payments.

Social implications

Aggressive tax planning by companies will reduce government tax revenue, hinder social progress, and cause public mistrust of large corporations and institutions.

Originality/value

This study provides insight into the nexus between corporate governance and tax aggressiveness in a middle-income economy in South Asia hit by an economic crisis where tax revenue has fallen and tax enforcement is weak.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 4
Type: Research Article
ISSN: 2042-1168

Keywords

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