PREDICTION OF COOPERATIVE TAX AVOIDANCE AND FINANCIAL STRATEGY
One of the problems faced by cooperative managers is related to tax compliance, on the other hand, it is related to the ability to increase cooperative surplus that can be used for reinvestment, dividends, and other social funds. Conflicts of interest are faced by management as agents of cooperative...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Research Collaboration Community (RCC)
2023-11-01
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| Series: | International Journal of Business, Economics, and Social Development |
| Subjects: | |
| Online Access: | https://journal.rescollacomm.com/index.php/ijbesd/article/view/525 |
| _version_ | 1797454343286292480 |
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| author | Sugiyanto Sugiyanto Lely Savitri Dewi |
| author_facet | Sugiyanto Sugiyanto Lely Savitri Dewi |
| author_sort | Sugiyanto Sugiyanto |
| collection | DOAJ |
| description | One of the problems faced by cooperative managers is related to tax compliance, on the other hand, it is related to the ability to increase cooperative surplus that can be used for reinvestment, dividends, and other social funds. Conflicts of interest are faced by management as agents of cooperative members and also tax authorities. This study aims to predict tax avoidance by using operating efficiency, capital intensity and leverage variables as the basis for formulating tax planning strategies that can be carried out by cooperative managers. The research uses descriptive quantitative and regression analysis to predict the independent variables that determine tax avoidance. The results showed that only two independent variables were significant to predict tax avoidance, namely operating efficiency, and leverage. While capital intensity is not significant. The strategy that must be set by cooperative managers by utilizing the two significant variables to conduct tax planning through tax avoidance. |
| first_indexed | 2024-03-09T15:36:57Z |
| format | Article |
| id | doaj.art-4c97603933ec43f7a5ae06f9d0a3b6db |
| institution | Directory Open Access Journal |
| issn | 2722-1164 2722-1156 |
| language | English |
| last_indexed | 2024-03-09T15:36:57Z |
| publishDate | 2023-11-01 |
| publisher | Research Collaboration Community (RCC) |
| record_format | Article |
| series | International Journal of Business, Economics, and Social Development |
| spelling | doaj.art-4c97603933ec43f7a5ae06f9d0a3b6db2023-11-26T00:32:36ZengResearch Collaboration Community (RCC)International Journal of Business, Economics, and Social Development2722-11642722-11562023-11-014426827810.46336/ijbesd.v4i4.525368PREDICTION OF COOPERATIVE TAX AVOIDANCE AND FINANCIAL STRATEGYSugiyanto Sugiyanto0Lely Savitri Dewi1Master of Management, Institut Manajemen Koperasi Indonesia, Jatinangor, Sumedang, IndonesiaFaculty of Economic and Business, Indonesia Cooperative University, Bandung, IndonesiaOne of the problems faced by cooperative managers is related to tax compliance, on the other hand, it is related to the ability to increase cooperative surplus that can be used for reinvestment, dividends, and other social funds. Conflicts of interest are faced by management as agents of cooperative members and also tax authorities. This study aims to predict tax avoidance by using operating efficiency, capital intensity and leverage variables as the basis for formulating tax planning strategies that can be carried out by cooperative managers. The research uses descriptive quantitative and regression analysis to predict the independent variables that determine tax avoidance. The results showed that only two independent variables were significant to predict tax avoidance, namely operating efficiency, and leverage. While capital intensity is not significant. The strategy that must be set by cooperative managers by utilizing the two significant variables to conduct tax planning through tax avoidance.https://journal.rescollacomm.com/index.php/ijbesd/article/view/525prediction of tax avoidance, operating efficiency, capital intensity, leverage and financial strategy |
| spellingShingle | Sugiyanto Sugiyanto Lely Savitri Dewi PREDICTION OF COOPERATIVE TAX AVOIDANCE AND FINANCIAL STRATEGY International Journal of Business, Economics, and Social Development prediction of tax avoidance, operating efficiency, capital intensity, leverage and financial strategy |
| title | PREDICTION OF COOPERATIVE TAX AVOIDANCE AND FINANCIAL STRATEGY |
| title_full | PREDICTION OF COOPERATIVE TAX AVOIDANCE AND FINANCIAL STRATEGY |
| title_fullStr | PREDICTION OF COOPERATIVE TAX AVOIDANCE AND FINANCIAL STRATEGY |
| title_full_unstemmed | PREDICTION OF COOPERATIVE TAX AVOIDANCE AND FINANCIAL STRATEGY |
| title_short | PREDICTION OF COOPERATIVE TAX AVOIDANCE AND FINANCIAL STRATEGY |
| title_sort | prediction of cooperative tax avoidance and financial strategy |
| topic | prediction of tax avoidance, operating efficiency, capital intensity, leverage and financial strategy |
| url | https://journal.rescollacomm.com/index.php/ijbesd/article/view/525 |
| work_keys_str_mv | AT sugiyantosugiyanto predictionofcooperativetaxavoidanceandfinancialstrategy AT lelysavitridewi predictionofcooperativetaxavoidanceandfinancialstrategy |