臺灣博碩士論文加值系統

本研究旨在了解以下因素的影響：(1) 稅務風險管理對財務績效的影響；(2) CEO 權力作為調節變量的作用；一段時期內印度尼西亞週期性和非週期性行業稅務風險管理與財務績效之間的關係 2018-2021。 本研究採用定量描述和解釋的方法。 本研究使用的樣本是來自印度尼西亞的53家企業。 本研究使用的數據是從經審計的合併年度財務報告和年度報告中收集的二手數據。 本論文采用回歸分析方法。 研究結果：（1）稅務風險管理對周期性行業的財務績效沒有影響，而稅務風險管理對非週期性行業的財務績效有顯著的負面影響，ETR越高表明稅務風險管理行為越高。 ，避稅行為的稅收風險和稅收負擔越高，財務績效或利潤越低；（2）以首席執行官所有權衡量的首席執行官權力的作用不會調節稅務風險管理與財務績效之間的關係，而首席執行官的任期則負向調節 週期性行業稅務風險管理與財務績效的關係。 並且CEO權力的作用並沒有調節稅務風險管理與非週期性行業財務績效之間的關係。 這項研究將為院士和研究人員、行業、公司和政府提供啟示。

This study aims to see the effect of: (1) tax risk management on financial performance and (2) the role of CEOs power as moderating variable the relationship between tax risk management and financial performance of cyclical and non-cyclical industry in Indonesia for period 2018-2021. This research implements quantitative descriptive and explanatory method. The sample used in this study is 53 enterprises from Indonesia. Data used in this research is secondary data collected from consolidated audited annual financial report and annual report. This thesis uses regression analysis method. The results of this study: (1) tax risk management does not affect on financial performance of cyclical industry, while tax risk management significantly negative affects on financial performance of non-cyclical industry that the higher the tax risk management actions indicated by the higher ETR, the higher the tax risk and tax burden of avoidance actions, the lower financial performance or profit and (2) the role of CEOs power measured by CEO’s ownership does not moderate the relationship between tax risk management and financial performance, while CEO’s tenure negatively moderates the relationship between tax risk management and financial performance of cyclical industry. And the role of CEOs power does not moderate the relationship between tax risk management and financial performance of non-cyclical industry. This research will provide implications to academicians and researchers, industries, companies, and governments.

TABLE OF CONTENTS
摘要 i
Abstract ii
Acknowledgements iii
Table of contents iv
List of Tables vii
List of Figures viii
CHAPTER1:INTRODUCTION 1
1.1 Introduction 1
1.1.1 Indonesia 1
1.2 Statement of the problem 14
1.3 Research motivation 14
CHAPTER 2: LITERATURE REVIEW 15
2.1 Theories 15
2.1.1 Agency Theory 15
2.1.2 Signaling Theory 17
2.2 Taxation 18
2.2.1 The Principle of Taxation 18
2.2.2 The Definition of Tax 20
2.3 Tax Risk 21
2.4 Tax Risk Management 24
2.5 Financial Performance 28
2.5.1 Definition of Financial Performance 28
2.5.2 Measurement of Financial Performance 29
2.6 CEOs Power 30
2.7 Previous Research 34
CHAPTER 3: HYPOTHESIS AND METHODOLOGY 41
3.1 Hypothesis and Conceptual Framework 41
3.1.1 Hypothesis 41
3.1.2 Conceptual Framework 45
3.2 Research Approach 45
3.3 Variable Identification 46
3.3.1 Independent Variable 46
3.3.1 Dependent Variable 46
3.3.3 Moderating Variable 46
3.4 Variable Operational Definition 47
3.4.1 Tax Risk Management 47
3.4.2 Financial Performance 47
3.4.3 The Role of CEOs 48
3.4 Data Collection 49
3.6 Analysis Technique 52
3.6.1 Descriptive Statistics 52
3.6.2 Correlation Analysis 53
3.6.3 Classic Assumption Analysis 53
3.6.3.1 Normality Test 53
3.6.3.2 Autocorrelation Test 53
3.6.3.3 Multicollinearity Test 54
3.6.3.4 Heteroscedasticity Test 55
3.6.4 Regression Analysis 55
3.6.5 Coefficient of Correlation Analysis 57
CHAPTER 4: FINDINGS 58
4.1 Introduction 58
4.2 Result Analysis 58
4.2.1 Descriptive Statistics 58
4.2.2 Correlation Analysis 61
4.2.3 Classic Assumption Analysis 65
4.2.3.1 Normality Test 65
4.2.3.2 Autocorrelation Test 67
4.2.3.3 Multicollinearity Test 69
4.2.3.4 Heteroscedasticity Test 71
4.2.4 Regression Analysis 73
4.2.5 Coefficient of Determination Analysis 78
4.3 Hypothesis Testing 80
4.3.1 Tax Risk Management Effects on Financial Performance 80
4.3.2 The Role of CEOs Power Moderates the Effect of Tax Risk Management on
Financial Performance 82
4.4 Research Result 85
4.4.1 Tax Risk Management Effects on Financial Performance 85
4.4.2 The Role of CEOs Power Moderates the Effect of Tax Risk Management on
Financial Performance 87
CHAPTER 5: CONCLUSION AND RECOMMENDATIONS 90
5.1 Conclusions 90
5.2 Implications 90
References 92

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