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This research examines the effect of good tax policy on tax avoidance and how it affects the economic development of countries in the Asia-Pacific region. Based on 116 country-year sample data, the results of the panel least-square regression analysis show that good tax policy, particularly for fairness, transparency in tax system, and transparency in tax usage, affects tax avoidance practices. Transparency in tax usage is the most important determinant of tax avoidance thus followed by fairness and transparency in tax system, respectively. We also find evidence that tax avoidance practices have a negative effect on equitable economic development. An important implication of this finding is that the government should manage tax funds effectively and efficiently on the best interests of society in an effort to reduce poverty and realize greater social welfare. In addition, the government is also responsible for increasing fairness in the tax payment, encouraging participation in the tax lawmaking, and improving the proper use of tax funds to suppress tax avoidance practices that could harm a country's economic development. [ABSTRACT FROM AUTHOR]

Effective tax rate in Indonesia is relatively high when compared to some other ASEAN countries. High effective tax rate can affect company’s future growth prospects. This study aims to examine the impact of effective tax rate on the growth prospects of companies with earnings performance as moderating variable. The sample used was financial services companies listed on the Indonesia Stock Exchange in the period 2009-2018, with a total of 301 firm-year observations. This study used multiple regression analysis for panel data with the fixed effect method. The results revealed that effective tax rate had a significant negative impact on company’s growth prospects. Meanwhile, earnings performance, as a moderating variable, did not have a significant impact on the weakening of the negative effect of effective tax rate on company’s future growth opportunities. The results of this study are expected to be a reference for the government in setting tax rates in the future by considering that tax rates can have an impact on company’s growth potential. [ABSTRACT FROM AUTHOR]

This study aims to examine the impact of corporate social responsibility (CSR) on profitability and effective tax rates of banking companies listed on the IDX by means of statistical tests of panel data regression, processed using STATA 12.0 application. This study employs secondary data with documentation techniques and content analysis. The samples taken in this study consists of 10 banking companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2017. The independent variable in this study is CSR Index which will be calculated using GRI-G4 guideline, while dependent variables in this study are profitability and effective tax rate (ETR). This study also employs control variables, namely, company size, capital adequacy ratio, loans to deposits ratio, non-performing loan, leverage, and capital intensity. The results of the study show that CSR disclosure did not have significant impact both on profitability and effective tax rate. [ABSTRACT FROM AUTHOR]

This article elaborates the impact of debt-to-equity ratio policy, which is effective from Fiscal Year 2016, on effective tax rate of companies listed on Indonesia Stock Exchange (IDX) from 2009 to 2017. This study will try to find out whether debt-to-equity ratio policy can change company’s debt ratio and company’s effective tax rate or not. It will also try to find out the impact of debt-to-equity on effective tax rate in general. In this study, descriptive quantitative design was employed. The study result shows that there is no significant change in debt-to-equity ratio or effective tax rate after the implementation of debt-to-equity ratio policy. Moreover, it is found out that debt-to-equity ratio does not have significant impact on effective tax rate. [ABSTRACT FROM AUTHOR]