UI - Makalah dan Kertas Kerja :: Kembali

UI - Makalah dan Kertas Kerja :: Kembali

Judul Peran dari Lingkungan Pajak terhadap Hubungan antara Penggunaan Derivatif Keuangan dan Penghindaran Pajak: Analisis Lintas Negara di ASEAN (Prosiding Simposium Nasional Akuntansi (SNA) XX Jember Fakultas Ekonomi Dan Bisnis Universitas Jember Tahun 2017 Jember)
Nomor Panggil MK-Pdf
Pengarang
Pengarang/kontributor lain
Subjek
Penerbitan 2017
Kata Kunci Financial derivatives · tax avoidance · tax environment ·
 Info Lainnya
Sumber Pengatalogan LibUI ind rda
Tipe Konten text (rdacontent)
Tipe Media computer (rdamedia)
Tipe Carrier online resource (rdacarrier)
Deskripsi Fisik 63 pages
Lembaga Pemilik Universitas Indonesia
Lokasi Perpustakaan UI, Lantai 3
  • Ketersediaan
  • File Digital: 1
  • Ulasan
  • Sampul
  • Abstrak
  • Tampilan MARC
Nomor Panggil No. Barkod Ketersediaan
MK-Pdf 10-17-076246526 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20461579
ABSTRACT
This study aims to examine the effect of the purpose of financial derivatives usage (both for speculative and hedging purposes) and tax environment characteristics on the relationship between the use of financial derivatives and tax avoidance. This study uses a cross-country analysis with the scope of ASEAN countries, consisting of Philippines, Indonesia, Malaysia, and Singapore. By using samples of corporate financial derivatives users, the results of this study show that the use of financial derivatives positively affects the level of tax avoidance. This study also finds that the positive effect of the level of financial derivatives on the level of tax avoidance is higher in companies using financial derivatives for speculative purposes than in companies using financial derivatives for hedging purposes. Lastly, this study also finds that the positive effect of the use of financial derivatives on the level of tax avoidance is lower in countries with a competitive tax environment than in countries with an uncompetitive tax environment. The results indicate that in countries with a competitive tax environment, the use of financial derivatives as a tool of tax avoidance can be replaced (substituted) by tax facilities that are beneficial to companies.
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040LibUI ind rda
041ind
049[10-17-076246526]
053[10-17-076246526]
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090MK-Pdf
100Oktavia, author
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245|a Peran dari Lingkungan Pajak terhadap Hubungan antara Penggunaan Derivatif Keuangan dan Penghindaran Pajak: Analisis Lintas Negara di ASEAN (Prosiding Simposium Nasional Akuntansi (SNA) XX Jember Fakultas Ekonomi Dan Bisnis Universitas Jember Tahun 2017 Jember) |c
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260|a |b |c 2017
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30063 pages
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321
336text (rdacontent)
337computer (rdamedia)
338online resource (rdacarrier)
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502Makalah
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520ABSTRACT
This study aims to examine the effect of the purpose of financial derivatives usage (both for speculative and hedging purposes) and tax environment characteristics on the relationship between the use of financial derivatives and tax avoidance. This study uses a cross-country analysis with the scope of ASEAN countries, consisting of Philippines, Indonesia, Malaysia, and Singapore. By using samples of corporate financial derivatives users, the results of this study show that the use of financial derivatives positively affects the level of tax avoidance. This study also finds that the positive effect of the level of financial derivatives on the level of tax avoidance is higher in companies using financial derivatives for speculative purposes than in companies using financial derivatives for hedging purposes. Lastly, this study also finds that the positive effect of the use of financial derivatives on the level of tax avoidance is lower in countries with a competitive tax environment than in countries with an uncompetitive tax environment. The results indicate that in countries with a competitive tax environment, the use of financial derivatives as a tool of tax avoidance can be replaced (substituted) by tax facilities that are beneficial to companies.
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546Bahasa Inggris
590[]
650Derivative securities; Tax evasion
653Financial derivatives; tax avoidance; tax environment
700Siregar, Sylvia Veronica, author; Ratna Wardhani, author; Ning Rahayu, author
710Universitas Indonesia. Fakultas Ilmu Sosial dan Ilmu Politik
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850Universitas Indonesia
852Perpustakaan UI, Lantai 3
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