Ownership Structure, Tax Risk, and Tax Avoidance in Indonesia Manufacturing Companies 2016-2020
Abstract
There has not been much research on how management uses tax risk to engage in aggressive tax avoidance in an uncertain business environment. This research aims to see how family and institutional ownership influence the relationship between tax risk and tax avoidance as moderating proxies. The study was conducted on manufacturing companies listed on Indonesia Stock Exchange between 2016 and 2020. Thirty-six companies were selected as the sample using the purposive sampling method. This quantitative research used Ordinary Least Square. The results show that family ownership can strengthen the relationship between tax risk and tax avoidance, while institutional ownership fails to moderate. Family shareholders significantly influence company management when selecting how to utilize the tax risk connected with each business strategy. Family shareholders prioritize the protection of the company’s image over maximizing profits with high risk.
Keywords: tax avoidance, tax risk, family ownership, institutional ownership, resource based-view theory
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References
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Bird, A., & Karolyi, S. A. (2017). Governance and taxes: Evidence from regression discontinuity. Accounting Review, 92(1). https://doi.org/10.2308/accr-51520
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Carolina, V., Maria, N., & Debbianita. (2014). Karakteristik Eksekutif Terhadap Tax Avoidance Dengan Leverage. Jurnal Keuangan Dan Perbankan, 18(3).
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Duarte, D., & Barros, V. (2018). Corporate tax avoidance and profitability followed by mergers and acquisitions. Corporate Ownership and Control, 15(2–1). https://doi.org/10.22495/cocv15i2c1p2
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Fan, J. P. H., & Wong, T. J. (2002). Corporate ownership structure and the informativeness of accounting earnings in East Asia. Journal of Accounting and Economics, 33(3). https://doi.org/10.1016/S0165-4101(02)00047-2
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Guenther, D. A., Matsunaga, S. R., & Williams, B. M. (2017). Is tax avoidance related to firm risk? Accounting Review, 92(1). https://doi.org/10.2308/accr-51408
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Hutchens, M., Rego, S. O., & Williams, B. (2019). Tax Avoidance, Uncertainty, and Firm Risk. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3348559
Irawati, W., Akbar, Z., Wulandari, R., & Barli, H. (2020). Analisis Profitabilitas, Leverage, Pertumbuhan Penjualan Dan Kepemilikan Keluarga Terhadap Penghindaran Pajak. Jurnal Akuntansi Kajian Ilmiah Akuntansi (JAK), 7(2). https://doi.org/10.30656/jak.v7i2.2307
Jalan, A., & Vaidyanathan, R. (2017). Tax havens: conduits for corporate tax malfeasance. Journal of Financial Regulation and Compliance, 25(1). https://doi.org/10.1108/JFRC-04-2016-0039
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Khan, M., Srinivasan, S., & Tan, L. (2017). Institutional ownership and corporate tax avoidance: New evidence. Accounting Review, 92(2). https://doi.org/10.2308/accr-51529
Khurana, I. K., & Moser, W. J. (2013). Institutional shareholders’ investment horizons and tax avoidance. Journal of the American Taxation Association, 35(1). https://doi.org/10.2308/atax-50315
Mangoting, Y., Yuliana, O. Y., Effendy, J., Hariono, L., & Lians, V. M. (2021). The Effect of Tax Risk on Tax Avoidance. Jurnal Keuangan Dan Perbankan, 25(3), 570–584. https://doi.org/10.26905/jkdp.v25i3.5629
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Nguyen, Q. K. (2020). Ownership structure and bank risk-taking in ASEAN countries: A quantile regression approach. Cogent Economics and Finance, 8(1). https://doi.org/10.1080/23322039.2020.1809789
Noviari, N., & Suaryana, I. G. N. A. (2019). Mampukah Tata Kelola Perusahaan Yang Baik Megurangi Penghindaran Pajak ? Jurnal Ilmiah Akuntansi Dan Bisinis, 14(2). https://doi.org/10.24843/JIAB.2019.v14.i02.p11
Nuritomo, Utama, S., & Hermawan, A. A. (2020). Family ownership and tax avoidance: An analysis of foreign related party transactions and dividend payments. International Journal of Business and Society, 21(2). https://doi.org/10.33736/ijbs.3280.2020
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Sari, D., Utama, S., Fitriany, & Rahayu, N. (2020). Transfer pricing practices and specific anti-avoidance rules in Asian developing countries. International Journal of Emerging Markets, 16(3). https://doi.org/10.1108/IJOEM-10-2018-0541
Sofiamira, N. A., & Haryono, N. A. (2017). Capital Expenditure, Leverage, Good Corporate Governance, Corporate Social Responsibility: Pengaruhnya Terhadap Nilai Perusahaan. Jurnal Ekonomi Dan Bisnis, 20(2). https://doi.org/10.24914/jeb.v20i2.691
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Suriawinata, I. S., & Nurmalita, D. M. (2022). OWNERSHIP STRUCTURE, FIRM VALUE AND THE MODERATING EFFECTS OF FIRM SIZE: EMPIRICAL EVIDENCE FROM INDONESIAN CONSUMER GOODS INDUSTRY. Jurnal Manajemen Dan Kewirausahaan, 24(1). https://doi.org/10.9744/jmk.24.1.91-104
Tandean, V. A., & Winnie, W. (2016). The Effect of Good Corporate Governance on Tax Avoidance: An Empirical Study on Manufacturing Companies Listed in IDX period 2010-2013. Asian Journal of Accounting Research, 1(1). https://doi.org/10.1108/AJAR-2016-01-01-B004
Taylor, G., Richardson, G., & Al-Hadi, A. (2018). Uncertain tax benefits, international tax risk, and audit specialization: Evidence from US multinational firms. International Journal of Auditing, 22(2). https://doi.org/10.1111/ijau.12117
Wang, L. (2015). Tax enforcement, corporate tax aggressiveness, and cash holdings. China Finance Review International, 5(4). https://doi.org/10.1108/CFRI-12-2014-0099
Xu, D., Huo, B., & Sun, L. (2014). Relationships between intra-organizational resources, supply chain integration and business performance: An extended resource-based view. Industrial Management and Data Systems, 114(8). https://doi.org/10.1108/IMDS-05-2014-0156
Badertscher, B. A., Katz, S. P., & Rego, S. O. (2013). The separation of ownership and control and corporate tax avoidance. Journal of Accounting and Economics, 56(2–3), 228–250. https://doi.org/10.1016/j.jacceco.2013.08.005
Barney, J. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1). https://doi.org/10.1177/014920639101700108
Bauweraerts, J., & Vandernoot, J. (2013). Allowance for Corporate Equity and Tax Aggressiveness: Do Family Firms Differ from Non-Family Firms? Journal of Management Research, 5(3). https://doi.org/10.5296/jmr.v5i3.3288
Bebchuk, L. A., Cohen, A., & Hirst, S. (2017). The Agency Problems of Institutional Investors. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2982617
Beck, P. J., & Jung, W. O. (1989). Taxpayer compliance under uncertainty. Journal of Accounting and Public Policy, 8(1). https://doi.org/10.1016/0278-4254(89)90009-4
Bimo, I. D., Prasetyo, C. Y., & Susilandari, C. A. (2019). The effect of internal control on tax avoidance: the case of Indonesia. Journal of Economics and Development, 21(2). https://doi.org/10.1108/jed-10-2019-0042
Bird, A., & Karolyi, S. A. (2017). Governance and taxes: Evidence from regression discontinuity. Accounting Review, 92(1). https://doi.org/10.2308/accr-51520
Campbell, J. M., & Park, J. (2017). Extending the resource-based view: Effects of strategic orientation toward community on small business performance. Journal of Retailing and Consumer Services, 34. https://doi.org/10.1016/j.jretconser.2016.01.013
Carolina, V., Maria, N., & Debbianita. (2014). Karakteristik Eksekutif Terhadap Tax Avoidance Dengan Leverage. Jurnal Keuangan Dan Perbankan, 18(3).
Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms? Journal of Financial Economics, 95(1). https://doi.org/10.1016/j.jfineco.2009.02.003
Chen, W. (2021). Tax risks control and sustainable development: evidence from China. Meditari Accountancy Research, 29(6). https://doi.org/10.1108/MEDAR-05-2020-0884
Chen, Y. (2016). Spatial autocorrelation approaches to testing residuals from least squares regression. PLoS ONE, 11(1). https://doi.org/10.1371/journal.pone.0146865
Cozmei, C., & Şerban, E. C. (2014). Risk Management Triggers: From the Tax Risk Pitfalls to Organizational Risk. Procedia Economics and Finance, 15. https://doi.org/10.1016/s2212-5671(14)00630-3
David, F. R. (2015). Strategic Management: A Competitive Advantage Approach, Concept & Cases. In Strategic Management.
Derashid, C., & Zhang, H. (2003). Effective tax rates and the “industrial policy” hypothesis: Evidence from Malaysia. Journal of International Accounting, Auditing and Taxation, 12(1). https://doi.org/10.1016/S1061-9518(03)00003-X
Dewi, K. S., & Yasa, G. W. (2020). The Effects of Executive and Company Characteristics on Tax Aggressiveness. Jurnal Ilmiah Akuntansi Dan Bisnis, 15(2). https://doi.org/10.24843/jiab.2020.v15.i02.p10
Duarte, D., & Barros, V. (2018). Corporate tax avoidance and profitability followed by mergers and acquisitions. Corporate Ownership and Control, 15(2–1). https://doi.org/10.22495/cocv15i2c1p2
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2008). Long-run corporate tax avoidance. Accounting Review, 83(1). https://doi.org/10.2308/accr.2008.83.1.61
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2019). When does tax avoidance result in tax uncertainty? Accounting Review, 94(2). https://doi.org/10.2308/accr-52198
Fan, J. P. H., & Wong, T. J. (2002). Corporate ownership structure and the informativeness of accounting earnings in East Asia. Journal of Accounting and Economics, 33(3). https://doi.org/10.1016/S0165-4101(02)00047-2
Firmansyah, A., & Muliana, R. (2018). The Effect of Tax Avoidance and Tax Risk on Corporate Risk. Jurnal Keuangan Dan Perbankan, 22(4). https://doi.org/10.26905/jkdp.v22i4.2237
Firmansyah, A., & Widodo, T. T. (2021). Does Investors Respond to Tax Avoidance and Tax Risk? Stewardship Perspective. Bina Ekonomi, 25(1). https://doi.org/10.26593/be.v25i1.5123.23-40
Gaaya, S., Lakhal, N., & Lakhal, F. (2017). Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality. Managerial Auditing Journal, 32(7). https://doi.org/10.1108/MAJ-02-2017-1530
Graham, J. R., Hanlon, M., Shevlin, T., & Shroff, N. (2014). Incentives for Tax Planning and Avoidance: Evidence from the field. Accounting Review, 89(3). https://doi.org/10.2308/accr-50678
Guenther, D. A., Matsunaga, S. R., & Williams, B. M. (2017). Is tax avoidance related to firm risk? Accounting Review, 92(1). https://doi.org/10.2308/accr-51408
Herawati, N., Rahmawati, Bandi, B., & Setiawan, D. (2021). Family ownership and corporate tax aggressiveness: The moderating effect of independent commissioner. Journal of Governance and Regulation, 10(4). https://doi.org/10.22495/JGRV10I4ART7
Hidayat, A. T., & Fitria, E. F. (2018). Pengaruh Capital Intensity, Inventory Intensity, Profitabilitas dan Leverage Terhadap Agresivitas Pajak. Eksis: Jurnal Riset Ekonomi Dan Bisnis, 13(2). https://doi.org/10.26533/eksis.v13i2.289
Huang, H., Sun, L., & Zhang, J. (2017). Environmental uncertainty and tax avoidance. Advances in Taxation, 24, 83–124. https://doi.org/10.1108/S1058-749720170000024002
Hutchens, M., Rego, S. O., & Williams, B. (2019). Tax Avoidance, Uncertainty, and Firm Risk. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3348559
Irawati, W., Akbar, Z., Wulandari, R., & Barli, H. (2020). Analisis Profitabilitas, Leverage, Pertumbuhan Penjualan Dan Kepemilikan Keluarga Terhadap Penghindaran Pajak. Jurnal Akuntansi Kajian Ilmiah Akuntansi (JAK), 7(2). https://doi.org/10.30656/jak.v7i2.2307
Jalan, A., & Vaidyanathan, R. (2017). Tax havens: conduits for corporate tax malfeasance. Journal of Financial Regulation and Compliance, 25(1). https://doi.org/10.1108/JFRC-04-2016-0039
Kabue, L. W., & Kilika, J. M. (2016). Firm Resources, Core Competencies and Sustainable Competitive Advantage: An Integrative Theoretical Framework. Journal of Management and Strategy, 7(1). https://doi.org/10.5430/jms.v7n1p98
Khan, M., Srinivasan, S., & Tan, L. (2017). Institutional ownership and corporate tax avoidance: New evidence. Accounting Review, 92(2). https://doi.org/10.2308/accr-51529
Khurana, I. K., & Moser, W. J. (2013). Institutional shareholders’ investment horizons and tax avoidance. Journal of the American Taxation Association, 35(1). https://doi.org/10.2308/atax-50315
Mangoting, Y., Yuliana, O. Y., Effendy, J., Hariono, L., & Lians, V. M. (2021). The Effect of Tax Risk on Tax Avoidance. Jurnal Keuangan Dan Perbankan, 25(3), 570–584. https://doi.org/10.26905/jkdp.v25i3.5629
Mollah, S., Farooque, O. al, & Karim, W. (2012). Ownership structure, corporate governance and firm performance: Evidence from an African emerging market. Studies in Economics and Finance, 29(4). https://doi.org/10.1108/10867371211266937
Neuman, S. S., Omer, T. C., & Schmidt, A. (2013a). Examining the Association between Tax Risk and Tax Outcomes. In SSRN. https://doi.org/10.2139/ssrn.2215129
Neuman, S. S., Omer, T. C., & Schmidt, A. P. (2013b). Risk and Return: Does Tax Risk Reduce Firms’ Effective Tax Rates? SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2215129
Neuman, S. S., Omer, T. C., & Schmidt, A. P. (2020). Assessing Tax Risk: Practitioner Perspectives. Contemporary Accounting Research, 37(3). https://doi.org/10.1111/1911-3846.12556
Nguyen, Q. K. (2020). Ownership structure and bank risk-taking in ASEAN countries: A quantile regression approach. Cogent Economics and Finance, 8(1). https://doi.org/10.1080/23322039.2020.1809789
Noviari, N., & Suaryana, I. G. N. A. (2019). Mampukah Tata Kelola Perusahaan Yang Baik Megurangi Penghindaran Pajak ? Jurnal Ilmiah Akuntansi Dan Bisinis, 14(2). https://doi.org/10.24843/JIAB.2019.v14.i02.p11
Nuritomo, Utama, S., & Hermawan, A. A. (2020). Family ownership and tax avoidance: An analysis of foreign related party transactions and dividend payments. International Journal of Business and Society, 21(2). https://doi.org/10.33736/ijbs.3280.2020
Richardson, G., Lanis, R., & Leung, S. C. M. (2014). Corporate tax aggressiveness, outside directors, and debt policy: An empirical analysis. Journal of Corporate Finance, 25. https://doi.org/10.1016/j.jcorpfin.2013.11.010
Sari, D., Utama, S., Fitriany, & Rahayu, N. (2020). Transfer pricing practices and specific anti-avoidance rules in Asian developing countries. International Journal of Emerging Markets, 16(3). https://doi.org/10.1108/IJOEM-10-2018-0541
Sofiamira, N. A., & Haryono, N. A. (2017). Capital Expenditure, Leverage, Good Corporate Governance, Corporate Social Responsibility: Pengaruhnya Terhadap Nilai Perusahaan. Jurnal Ekonomi Dan Bisnis, 20(2). https://doi.org/10.24914/jeb.v20i2.691
Steijvers, T., & Niskanen, M. (2014). Tax aggressiveness in private family firms: An agency perspective. Journal of Family Business Strategy, 5(4). https://doi.org/10.1016/j.jfbs.2014.06.001
Suriawinata, I. S., & Nurmalita, D. M. (2022). OWNERSHIP STRUCTURE, FIRM VALUE AND THE MODERATING EFFECTS OF FIRM SIZE: EMPIRICAL EVIDENCE FROM INDONESIAN CONSUMER GOODS INDUSTRY. Jurnal Manajemen Dan Kewirausahaan, 24(1). https://doi.org/10.9744/jmk.24.1.91-104
Tandean, V. A., & Winnie, W. (2016). The Effect of Good Corporate Governance on Tax Avoidance: An Empirical Study on Manufacturing Companies Listed in IDX period 2010-2013. Asian Journal of Accounting Research, 1(1). https://doi.org/10.1108/AJAR-2016-01-01-B004
Taylor, G., Richardson, G., & Al-Hadi, A. (2018). Uncertain tax benefits, international tax risk, and audit specialization: Evidence from US multinational firms. International Journal of Auditing, 22(2). https://doi.org/10.1111/ijau.12117
Wang, L. (2015). Tax enforcement, corporate tax aggressiveness, and cash holdings. China Finance Review International, 5(4). https://doi.org/10.1108/CFRI-12-2014-0099
Xu, D., Huo, B., & Sun, L. (2014). Relationships between intra-organizational resources, supply chain integration and business performance: An extended resource-based view. Industrial Management and Data Systems, 114(8). https://doi.org/10.1108/IMDS-05-2014-0156
Published
2022-07-27
How to Cite
MANGOTING, Yenni et al.
Ownership Structure, Tax Risk, and Tax Avoidance in Indonesia Manufacturing Companies 2016-2020.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 17, n. 2, p. 345-361, july 2022.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/87419>. Date accessed: 18 apr. 2024.
doi: https://doi.org/10.24843/JIAB.2022.v17.i02.p11.
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