Effect of thin capitalization, intellectual capital and independent commisioners on effective tax rate
Purpose – This research aims to determine the influence of thin capitalization, intellectual capital, and independent commissioners on effective tax rates, while also addressing a growing issue in the industrial sector. Methods – A quantitative approach was utilized, employing an explanatory res...
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| Format: | Article |
| Language: | English |
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Universitas Surabaya FEB, Jurusan Akuntansi
2025-03-01
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| Series: | Akuntansi dan Teknologi Informasi |
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| Online Access: | https://journal.ubaya.ac.id/index.php/jati/article/view/7131 |
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| _version_ | 1849763607014801408 |
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| author | Upita Sari Sekar Mayangsari |
| author_facet | Upita Sari Sekar Mayangsari |
| author_sort | Upita Sari |
| collection | DOAJ |
| description |
Purpose – This research aims to determine the influence of thin capitalization, intellectual capital, and independent commissioners on effective tax rates, while also addressing a growing issue in the industrial sector.
Methods – A quantitative approach was utilized, employing an explanatory research strategy and purposive sampling technique. The sample population consisted of 41 companies, with data sourced from their annual financial reports. The data analysis included multiple linear regression, classical assumption testing, hypothesis testing using t-tests, and the coefficient of determination; SPSS statistical tools facilitated this analysis.
Findings – The study found that thin capitalization, intellectual capital, and the role of independent commissioners significantly influence company performance and corporate tax avoidance, highlighting the importance of this research in the manufacturing sector.
Implications - These findings have practical implications for company management. They suggest that intellectual capital can be an effective tool for managing effective tax rates, while the role of independent commissioners warrants careful evaluation. Conversely, thin capitalization appears to have minimal impact on effective tax rates.
Originality – This research underscores the need to assess the effectiveness of independent commissioners in ensuring tax efficiency for consumer goods companies, as well as the necessity of protecting intellectual capital. This highlights the originality and significance of the study in the manufacturing field.
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| format | Article |
| id | doaj-art-dcdfcd6a868145f4852f93857f216704 |
| institution | DOAJ |
| issn | 1412-5994 2614-8749 |
| language | English |
| publishDate | 2025-03-01 |
| publisher | Universitas Surabaya FEB, Jurusan Akuntansi |
| record_format | Article |
| series | Akuntansi dan Teknologi Informasi |
| spelling | doaj-art-dcdfcd6a868145f4852f93857f2167042025-08-20T03:05:21ZengUniversitas Surabaya FEB, Jurusan AkuntansiAkuntansi dan Teknologi Informasi1412-59942614-87492025-03-0118110.24123/jati.v18i1.7131Effect of thin capitalization, intellectual capital and independent commisioners on effective tax rateUpita Sari0Sekar Mayangsari1Department of Accounting, University Trisakti, IndonesiaDepartment of Accounting, University Trisakti, Indonesia Purpose – This research aims to determine the influence of thin capitalization, intellectual capital, and independent commissioners on effective tax rates, while also addressing a growing issue in the industrial sector. Methods – A quantitative approach was utilized, employing an explanatory research strategy and purposive sampling technique. The sample population consisted of 41 companies, with data sourced from their annual financial reports. The data analysis included multiple linear regression, classical assumption testing, hypothesis testing using t-tests, and the coefficient of determination; SPSS statistical tools facilitated this analysis. Findings – The study found that thin capitalization, intellectual capital, and the role of independent commissioners significantly influence company performance and corporate tax avoidance, highlighting the importance of this research in the manufacturing sector. Implications - These findings have practical implications for company management. They suggest that intellectual capital can be an effective tool for managing effective tax rates, while the role of independent commissioners warrants careful evaluation. Conversely, thin capitalization appears to have minimal impact on effective tax rates. Originality – This research underscores the need to assess the effectiveness of independent commissioners in ensuring tax efficiency for consumer goods companies, as well as the necessity of protecting intellectual capital. This highlights the originality and significance of the study in the manufacturing field. https://journal.ubaya.ac.id/index.php/jati/article/view/7131Effective Tax RateIntellectual CapitalIndependent CommissionersThin Capitalization |
| spellingShingle | Upita Sari Sekar Mayangsari Effect of thin capitalization, intellectual capital and independent commisioners on effective tax rate Akuntansi dan Teknologi Informasi Effective Tax Rate Intellectual Capital Independent Commissioners Thin Capitalization |
| title | Effect of thin capitalization, intellectual capital and independent commisioners on effective tax rate |
| title_full | Effect of thin capitalization, intellectual capital and independent commisioners on effective tax rate |
| title_fullStr | Effect of thin capitalization, intellectual capital and independent commisioners on effective tax rate |
| title_full_unstemmed | Effect of thin capitalization, intellectual capital and independent commisioners on effective tax rate |
| title_short | Effect of thin capitalization, intellectual capital and independent commisioners on effective tax rate |
| title_sort | effect of thin capitalization intellectual capital and independent commisioners on effective tax rate |
| topic | Effective Tax Rate Intellectual Capital Independent Commissioners Thin Capitalization |
| url | https://journal.ubaya.ac.id/index.php/jati/article/view/7131 |
| work_keys_str_mv | AT upitasari effectofthincapitalizationintellectualcapitalandindependentcommisionersoneffectivetaxrate AT sekarmayangsari effectofthincapitalizationintellectualcapitalandindependentcommisionersoneffectivetaxrate |