| Trường DC | Giá trị | Ngôn ngữ |
|---|---|---|
| dc.contributor.author | Ire nius Dwinanto Bimo | |
| dc.contributor.other | Christianus Yudi Prasetyo | |
| dc.contributor.other | Caecilia Atmini Susilandari | |
| dc.date.accessioned | 2023-11-01T10:24:15Z | - |
| dc.date.available | 2023-11-01T10:24:15Z | - |
| dc.date.issued | 2019 | |
| dc.identifier.isbn | 1956-0020 | |
| dc.identifier.uri | https://dlib.neu.edu.vn/handle/NEU/58691 | - |
| dc.description | international business administration | |
| dc.description.abstract | Purpose – The purpose of this paper is to analyze the effect of internal control on tax avoidance analyzing internal (family ownership) and external (environmental uncertainty) factors on the effectiveness of internal control in preventing tax avoidance. Design/methodology/approach – First, the authors examine the direct effect of the effectiveness of internal control on tax avoidance. Second, thea uthors examine the effect of moderation of family owner ship And environmental uncertainty on the relationship of the effectiveness of internal control on tax avoidance. Third, the authors divide the full sample into two groups, high and less effectiveness of internal control to examine the direct effect of internal control effectiveness on tax avoidance and when considering mode rating variables. Fourth, the authors use two different measures of the effectiveness of internal control. Findings – This research found that effective internal control can reduce tax avoidance. Family ownership affects the relationship between internal control and tax avoidance, but environmental uncertainty does not influence the relationship between internal control and tax avoidance. Practical implications – Internal control increases compliance with rules and policies, socompanies Must design and implement effective internal control to prevent tax avoidance activities inviolation of tax regulations. Originality/value – In contrast to previous studies, this study measures the effectiveness of internal control using the index of internal control practice disclosure and considers internal and external factors that can affect the effectiveness of internal control to prevent tax avoidance. | |
| dc.description.tableofcontents | 1. Introduction; 2. Literature review and hypothesis development; 3. Research methodology; 4. Results and discussion; 5. Conclusion | |
| dc.format.extent | Khổ 21 x 29.7 | |
| dc.language.iso | en | |
| dc.publisher | Kinh Tế Quốc Dân | |
| dc.subject | Business | |
| dc.subject | Internal control | |
| dc.subject | Tax avoidance | |
| dc.subject | Family ownership | |
| dc.subject | Environmental uncertainty | |
| dc.title | The effect of internal control on tax avoidance : the case of Indonesia | |
| dc.type | Journal of Economics and Development | |
| dc.identifier.barcode | 10-1108_JED-10-2019-0042 | |
| dc.relation.reference | Annuar, H.A., Salihu, I.A. and Obid, S.N. (2014), “ Corporate ownership, governance and tax avoidance: an interactive effects” , Procedia – Social and Behavioral Sciences, Vol. 164 No. 31, pp. 150-160. Armstrong, C.S., Blouin, J.L., Jagolinzer, A.D. and Larcker, D.F. (2015), “Corporate governance, incentives, and tax avoidance”, Journal of Accounting and Economics, Vol. 60 No. 1, pp. 1-17. Ashbaugh-Skaife, H., Collins, D.W., Kinney, W.R. Jr and LaFond, R. (2008), “The effect of SOX internal control deficiencies and their remediation on accrual quality”, The Accounting Review, Vol. 83 No. 1, pp. 217-250. Bardhan, I., Lin, S. and Wu, S.L. (2014), “The quality of internal control over financial reporting in family firms”, Accounting Horizons, Vol. 29 No. 1, pp. 41-60. Bauer, A.M. (2016), “Tax avoidance and the implications of weak internal controls”, Contemporary Accounting Research, Vol. 33 No. 2, pp. 449-486. Byun, H.S., Lee, J.H. and Park, K.S. (2012), “How does product market competition interact with internal corporate governance?: Evidence from the Korean economy”, Asia-Pacific Journal of Financial Studies, Vol. 41 No. 4, pp. 377-423. Cai, H. and Liu, Q. (2009), “Competition and corporate tax avoidance: evidence from Chinese industrial firms”, The Economic Journal, Vol. 119 No. 537, pp. 764-795. Chen, S., Chen, X., Cheng, Q. and Shevlin, T. (2010), “Are family firms more tax aggressive than non family firms?”, Journal of Financial Economics, Vol. 91 No. 1, pp. 41-61. Claessens, S., Djankov, S. and Lang, L. (2000), “The separation of ownership and control in East Asia corporation”, Journal of Financial Economics, Vol. 58 Nos 1-2, pp. 81-112. Cormier, D., Houle, S. and Ledoux, M.J. (2013), “The incidence of earnings management on information asymmetry in an uncertain environment: some Canadian evidence”, Journal of International Accounting, Auditing and Taxation, Vol. 22 No. 1, pp. 26-38. Derashid, C. and Zhang, H. (2003), “Effective tax rates and the industrial policy hypothesis: evidence from Malaysia”, Journal of International Accounting, Auditing and Taxation, Vol. 12 No. 1, pp. 45-62. Desai, M.A. and Dharmapala, D. (2006), “Corporate tax avoidance and high-powered incentives”, Journal of Financial Economics, Vol. 79 No. 1, pp. 145-179. Deumes, R. and Knechel, W.R. (2008), “Economic incentives for voluntary reporting on internal risk management and control systems”, Auditing: A Journal of Practice & Theory, Vol. 27 No. 1, pp. 35-66. Doss, M. and Jonas, G. (2004), “ Section 404 reports on internal control: impact on ratings will depend on nature of material weaknesses reported” , Moodys Investors service, Global Credit Research, New York, NY. Doyle, J.T., Ge, W. and McVay, S. (2007), “ Accruals quality and internal control over financial reporting” , The Accounting Review, Vol. 82 No. 5, pp. 1141-1170. Dyreng, S.D., Hanlon, M. and Maydew, E.L. (2010), “The effects of executives on corporate tax avoidance”, The Accounting Review, Vol. 85 No. 4, pp. 1163-1189. Fan, J.P. and Wong, T.J. (2002), “Corporate ownership structure and the informativeness of accounting earnings in East Asia”, Journal of Accounting and Economics, Vol. 33 No. 3, pp. 401-425. Gaaya, S., Lakhal, N. and Lakhal, F. (2017), “Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality”, Managerial Auditing Journal, Vol. 32 No. 7, pp. 731-744. Gallemore, J. and Labro, E. (2015), “The importance of the internal information environment for tax avoidance”, Journal of Accounting and Economics, Vol. 60 No. 1, pp. 149-167. Ghosh, D. and Olsen, L. (2009), “Environmental uncertainty and managers’ use of discretionary accruals”, Accounting, Organization and Society, Vol. 34 No. 2, pp. 188-205. Gleason, C.A., Pincus, M. and Rego, S.O. (2017), “Material weaknesses in tax-related internal controls and last chance earnings management”, The Journal of the American Taxation Association, Vol. 39 No. 1, pp. 25-44. Gong, G., Li, L.Y. and Xie, H. (2009), “The association between management earnings forecast errors and accruals”, The Accounting Review, Vol. 84 No. 2, pp. 497-530. Han, L. (2010), “The internal control provisions of sarbanes-oxley act and quality of interim earnings”, PhD dissertations, The University of Texas at Arlington, Arlington, TX. Hanlon, M. and Heitzman, S. (2010), “A review of tax research”, Journal of Accounting and Economics, Vol. 50 Nos 2-3, pp. 127-178. Huang, D.F. and Chang, M.L. (2015), “Do auditor-provided tax services improve the relation between tax-related internal control and book-tax differences?”, Asia-Pacific Journal of Accounting and Economics, Vol. 23 No. 2, pp. 177-199. Ji, X-d, Lu, W. and Qu, W. (2017), “Voluntary disclosure of internal control weakness and earnings quality: evidence from China”, The International Journal of Accounting, Vol. 52 No. 1, pp. 27-44. Khan, M., Srinivasan, S. and Tan, L. (2016), “Institutional ownership and corporate tax avoidance: new evidence”, The Accounting Review, Vol. 92 No. 2, pp. 101-122. Lee, B.B., Dobiyanski, A. and Minton, S. (2015), “Theories and empirical proxies for corporate tax avoidance”, Journal of Applied Business and Economics, Vol. 17 No. 3, pp. 21-34. Lee, R.J. and Kao, H.S. (2018), “The impacts of IFRSs and auditor on tax avoidance”, Advances in Management and Applied Economics, Vol. 8 No. 6, pp. 17-53. Peng, M.W. and Jiang, Y. (2010), “Institutions behind family ownership and control in large firms”, Journal of Management Studies, Vol. 47 No. 2, pp. 253-273. Rae, K., Sands, J. and Subramaniam, N. (2017), “Associations among the five components within COSO internal control-integrated framework as the underpinning of quality corporate governance”, Australasian Accounting, Business and Finance Journal, Vol. 11 No. 1, pp. 28-54. Rajeev, P.N. (2012), “Correlates of ethical intentions: a critical review of empirical literature and suggestions for future research”, Journal of International Business Ethics, Vol. 5 No. 1, pp. 3-17. Rezaei, F. and Ghanaeenejad, M. (2014), “A review on transparency in financial reporting and its effects on tax avoidance and firm value”, Journal of Commerce and Accounting Research, Vol. 3 No. 2, pp. 8-21. Richardson, G. and Lanis, R. (2007), “Determinants of the variability in corporate effective tax rates and tax reform: evidence from Australia”, Journal of Accounting and Public Policy, Vol. 26 No. 6, pp. 689-704. Rubino, M. and Vitolla, F. (2014), “ Internal control over financial reporting: opportunitie s using the COBIT framework” , Managerial Auditing Journal, Vol. 29 No. 8, pp. 736-771. Shin, I. and Park, S. (2019), “The relation between product market competition and corporate tax avoidance: evidence from Korea”, Investment Management and Financial Innovations, Vol. 16 No. 2, pp. 313-325. Shleifer, A. (2004), “Does competition destroy ethical behavior?”, The American Economic Review, Vol. 94 No. 2, pp. 414-418. Steijvers, T. and Niskanen, M. (2014), “Tax aggressiveness in private family firms: an agency perspective”, Journal of Family Business Strategy, Vol. 5 No. 4, pp. 347-357. Suárez, C.A. (2017), “Internal control systems leading to family business performance in Mexico: a framework analysis”, Journal of International Business Research, Vol. 16 No. 1, pp. 1-16. Williams, J.J. and Seaman, A.E. (2014), “Determinants of ethical climate in the firm: the role of governance control systems and environmental uncertainty”, International Journal of Management & Information Systems, Vol. 18 No. 4, pp. 241-259. | |
Bộ sưu tập | 02. Tạp chí (Tiếng Anh) | |
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| Trường DC | Giá trị | Ngôn ngữ |
|---|---|---|
| dc.contributor.author | Ire nius Dwinanto Bimo | |
| dc.contributor.other | Christianus Yudi Prasetyo | |
| dc.contributor.other | Caecilia Atmini Susilandari | |
| dc.date.accessioned | 2023-11-01T10:24:15Z | - |
| dc.date.available | 2023-11-01T10:24:15Z | - |
| dc.date.issued | 2019 | |
| dc.identifier.isbn | 1956-0020 | |
| dc.identifier.uri | https://dlib.neu.edu.vn/handle/NEU/58691 | - |
| dc.description | international business administration | |
| dc.description.abstract | Purpose – The purpose of this paper is to analyze the effect of internal control on tax avoidance analyzing internal (family ownership) and external (environmental uncertainty) factors on the effectiveness of internal control in preventing tax avoidance. Design/methodology/approach – First, the authors examine the direct effect of the effectiveness of internal control on tax avoidance. Second, thea uthors examine the effect of moderation of family owner ship And environmental uncertainty on the relationship of the effectiveness of internal control on tax avoidance. Third, the authors divide the full sample into two groups, high and less effectiveness of internal control to examine the direct effect of internal control effectiveness on tax avoidance and when considering mode rating variables. Fourth, the authors use two different measures of the effectiveness of internal control. Findings – This research found that effective internal control can reduce tax avoidance. Family ownership affects the relationship between internal control and tax avoidance, but environmental uncertainty does not influence the relationship between internal control and tax avoidance. Practical implications – Internal control increases compliance with rules and policies, socompanies Must design and implement effective internal control to prevent tax avoidance activities inviolation of tax regulations. Originality/value – In contrast to previous studies, this study measures the effectiveness of internal control using the index of internal control practice disclosure and considers internal and external factors that can affect the effectiveness of internal control to prevent tax avoidance. | |
| dc.description.tableofcontents | 1. Introduction; 2. Literature review and hypothesis development; 3. Research methodology; 4. Results and discussion; 5. Conclusion | |
| dc.format.extent | Khổ 21 x 29.7 | |
| dc.language.iso | en | |
| dc.publisher | Kinh Tế Quốc Dân | |
| dc.subject | Business | |
| dc.subject | Internal control | |
| dc.subject | Tax avoidance | |
| dc.subject | Family ownership | |
| dc.subject | Environmental uncertainty | |
| dc.title | The effect of internal control on tax avoidance : the case of Indonesia | |
| dc.type | Journal of Economics and Development | |
| dc.identifier.barcode | 10-1108_JED-10-2019-0042 | |
| dc.relation.reference | Annuar, H.A., Salihu, I.A. and Obid, S.N. (2014), “ Corporate ownership, governance and tax avoidance: an interactive effects” , Procedia – Social and Behavioral Sciences, Vol. 164 No. 31, pp. 150-160. Armstrong, C.S., Blouin, J.L., Jagolinzer, A.D. and Larcker, D.F. (2015), “Corporate governance, incentives, and tax avoidance”, Journal of Accounting and Economics, Vol. 60 No. 1, pp. 1-17. Ashbaugh-Skaife, H., Collins, D.W., Kinney, W.R. Jr and LaFond, R. (2008), “The effect of SOX internal control deficiencies and their remediation on accrual quality”, The Accounting Review, Vol. 83 No. 1, pp. 217-250. Bardhan, I., Lin, S. and Wu, S.L. (2014), “The quality of internal control over financial reporting in family firms”, Accounting Horizons, Vol. 29 No. 1, pp. 41-60. Bauer, A.M. (2016), “Tax avoidance and the implications of weak internal controls”, Contemporary Accounting Research, Vol. 33 No. 2, pp. 449-486. Byun, H.S., Lee, J.H. and Park, K.S. (2012), “How does product market competition interact with internal corporate governance?: Evidence from the Korean economy”, Asia-Pacific Journal of Financial Studies, Vol. 41 No. 4, pp. 377-423. Cai, H. and Liu, Q. (2009), “Competition and corporate tax avoidance: evidence from Chinese industrial firms”, The Economic Journal, Vol. 119 No. 537, pp. 764-795. Chen, S., Chen, X., Cheng, Q. and Shevlin, T. (2010), “Are family firms more tax aggressive than non family firms?”, Journal of Financial Economics, Vol. 91 No. 1, pp. 41-61. Claessens, S., Djankov, S. and Lang, L. (2000), “The separation of ownership and control in East Asia corporation”, Journal of Financial Economics, Vol. 58 Nos 1-2, pp. 81-112. Cormier, D., Houle, S. and Ledoux, M.J. (2013), “The incidence of earnings management on information asymmetry in an uncertain environment: some Canadian evidence”, Journal of International Accounting, Auditing and Taxation, Vol. 22 No. 1, pp. 26-38. Derashid, C. and Zhang, H. (2003), “Effective tax rates and the industrial policy hypothesis: evidence from Malaysia”, Journal of International Accounting, Auditing and Taxation, Vol. 12 No. 1, pp. 45-62. Desai, M.A. and Dharmapala, D. (2006), “Corporate tax avoidance and high-powered incentives”, Journal of Financial Economics, Vol. 79 No. 1, pp. 145-179. Deumes, R. and Knechel, W.R. (2008), “Economic incentives for voluntary reporting on internal risk management and control systems”, Auditing: A Journal of Practice & Theory, Vol. 27 No. 1, pp. 35-66. Doss, M. and Jonas, G. (2004), “ Section 404 reports on internal control: impact on ratings will depend on nature of material weaknesses reported” , Moodys Investors service, Global Credit Research, New York, NY. Doyle, J.T., Ge, W. and McVay, S. (2007), “ Accruals quality and internal control over financial reporting” , The Accounting Review, Vol. 82 No. 5, pp. 1141-1170. Dyreng, S.D., Hanlon, M. and Maydew, E.L. (2010), “The effects of executives on corporate tax avoidance”, The Accounting Review, Vol. 85 No. 4, pp. 1163-1189. Fan, J.P. and Wong, T.J. (2002), “Corporate ownership structure and the informativeness of accounting earnings in East Asia”, Journal of Accounting and Economics, Vol. 33 No. 3, pp. 401-425. Gaaya, S., Lakhal, N. and Lakhal, F. (2017), “Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality”, Managerial Auditing Journal, Vol. 32 No. 7, pp. 731-744. Gallemore, J. and Labro, E. (2015), “The importance of the internal information environment for tax avoidance”, Journal of Accounting and Economics, Vol. 60 No. 1, pp. 149-167. Ghosh, D. and Olsen, L. (2009), “Environmental uncertainty and managers’ use of discretionary accruals”, Accounting, Organization and Society, Vol. 34 No. 2, pp. 188-205. Gleason, C.A., Pincus, M. and Rego, S.O. (2017), “Material weaknesses in tax-related internal controls and last chance earnings management”, The Journal of the American Taxation Association, Vol. 39 No. 1, pp. 25-44. Gong, G., Li, L.Y. and Xie, H. (2009), “The association between management earnings forecast errors and accruals”, The Accounting Review, Vol. 84 No. 2, pp. 497-530. Han, L. (2010), “The internal control provisions of sarbanes-oxley act and quality of interim earnings”, PhD dissertations, The University of Texas at Arlington, Arlington, TX. Hanlon, M. and Heitzman, S. (2010), “A review of tax research”, Journal of Accounting and Economics, Vol. 50 Nos 2-3, pp. 127-178. Huang, D.F. and Chang, M.L. (2015), “Do auditor-provided tax services improve the relation between tax-related internal control and book-tax differences?”, Asia-Pacific Journal of Accounting and Economics, Vol. 23 No. 2, pp. 177-199. Ji, X-d, Lu, W. and Qu, W. (2017), “Voluntary disclosure of internal control weakness and earnings quality: evidence from China”, The International Journal of Accounting, Vol. 52 No. 1, pp. 27-44. Khan, M., Srinivasan, S. and Tan, L. (2016), “Institutional ownership and corporate tax avoidance: new evidence”, The Accounting Review, Vol. 92 No. 2, pp. 101-122. Lee, B.B., Dobiyanski, A. and Minton, S. (2015), “Theories and empirical proxies for corporate tax avoidance”, Journal of Applied Business and Economics, Vol. 17 No. 3, pp. 21-34. Lee, R.J. and Kao, H.S. (2018), “The impacts of IFRSs and auditor on tax avoidance”, Advances in Management and Applied Economics, Vol. 8 No. 6, pp. 17-53. Peng, M.W. and Jiang, Y. (2010), “Institutions behind family ownership and control in large firms”, Journal of Management Studies, Vol. 47 No. 2, pp. 253-273. Rae, K., Sands, J. and Subramaniam, N. (2017), “Associations among the five components within COSO internal control-integrated framework as the underpinning of quality corporate governance”, Australasian Accounting, Business and Finance Journal, Vol. 11 No. 1, pp. 28-54. Rajeev, P.N. (2012), “Correlates of ethical intentions: a critical review of empirical literature and suggestions for future research”, Journal of International Business Ethics, Vol. 5 No. 1, pp. 3-17. Rezaei, F. and Ghanaeenejad, M. (2014), “A review on transparency in financial reporting and its effects on tax avoidance and firm value”, Journal of Commerce and Accounting Research, Vol. 3 No. 2, pp. 8-21. Richardson, G. and Lanis, R. (2007), “Determinants of the variability in corporate effective tax rates and tax reform: evidence from Australia”, Journal of Accounting and Public Policy, Vol. 26 No. 6, pp. 689-704. Rubino, M. and Vitolla, F. (2014), “ Internal control over financial reporting: opportunitie s using the COBIT framework” , Managerial Auditing Journal, Vol. 29 No. 8, pp. 736-771. Shin, I. and Park, S. (2019), “The relation between product market competition and corporate tax avoidance: evidence from Korea”, Investment Management and Financial Innovations, Vol. 16 No. 2, pp. 313-325. Shleifer, A. (2004), “Does competition destroy ethical behavior?”, The American Economic Review, Vol. 94 No. 2, pp. 414-418. Steijvers, T. and Niskanen, M. (2014), “Tax aggressiveness in private family firms: an agency perspective”, Journal of Family Business Strategy, Vol. 5 No. 4, pp. 347-357. Suárez, C.A. (2017), “Internal control systems leading to family business performance in Mexico: a framework analysis”, Journal of International Business Research, Vol. 16 No. 1, pp. 1-16. Williams, J.J. and Seaman, A.E. (2014), “Determinants of ethical climate in the firm: the role of governance control systems and environmental uncertainty”, International Journal of Management & Information Systems, Vol. 18 No. 4, pp. 241-259. | |
Bộ sưu tập | 02. Tạp chí (Tiếng Anh) | |
