医药制造业的税收风险管理优化

研究发现，X药企的税收优惠降低了税负，提高了盈利能力，但IPO过程中面临高新技术企业资质认定、研发费用归集、税收信息披露等风险。基于SWOT分析，本文提出企业应强化税务管理 ...

美国的合伙企业所得税制度十分复杂，这一定程度上为美国企业及富人提供了避税空间。据美国税务局统计，在年收入5000万美元以上的企业中，58%属于合伙企业；70%的合伙企业 ...

相比于传统型税务人员，掌握数字化技术的有关知识的税务工作人员可以更加及时地发现并规避税收风险，同时也可以在数字经济背景下，处理纳税人的税收纠纷，为纳税人提供指导意见 ...

研究发现跨国经营企业在财务管理方面具有面临复杂环境,受多元货币结算挑战及受国际税收政策影响等特点;存在融资困难,汇率风险,税务问题和财务信息沟通不畅等问题.最后,文章 ...

因此集团现阶段仍存在业财融合难、税务管理和产品价格管理困难等问题，导致集团运行财务共享中心存在财务风险。 4.2. 问题成因. 4.2.1. 战略制定难度大. 美的集团的财务核算 ...

江芳(2019)从核心竞争力视角对医药企业财务风险进行分析，并提出医药企业应该通过建立完善财务控制制度、建立全面预算管理机制、构建完善的合规 ... 税前利润反而同比降低了 ...

依规正确核算避免取消应享税收优惠. 一般情况下，企业享受国家给予税收优惠特别是减免税范围的业务和项目，都需要会计上单独核算或分别核算。根据所得税法实施条例第102 ...

对于企业税收规避行为而言，企业避税目的是节约纳税成本获得收益；但在外部制度环境变化时，企业也可能为获得合法性支持实现长期稳定发展而减少避税。 在税收征管数字化转型的 ...

合规建设上，企业需注册经营范围匹配的独立法人主体，完成出口退(免)税认定；针对美国市场业务，按要求完善主体资质，确保报关、收汇、运营主体一致；根据业务类型选择合适的合规 ...

2006年，我国颁布了《企业会计准则第18号——所得税》，规定企业在核算所得税时需采用资产负债表债务法，这种方法强调从资产负债表出发，通过对资产、负债的账面价值和其计税基础 ...

税前债务资本成本. 4.35%. 4.35% ; 平均所得税税率. 15%. 15% ; 税后债务资本成本. 3.70%. 3.70% ; 无风险利率. 4.27%. 4.27%.

此外，以岭药业的扣税率也受到多方面因素的影响。首先，企业的研发支出、职工薪酬、广告费用等都可以作为扣除项目，从而减少应纳税所得额。其次，企业还可以通过合理的税收筹划 ...

基于我国医药行业药品研发市场化不足的问题,可通过校企合作的政策引导加强高校,研究院与企业在药品研发阶段的合作,或在药品研发上给予更大程度的税收优惠以鼓励企业 ...

第二，在税务管理方面，企业需要构建税务知识图谱与自动化申报引擎。具体可 ... 以应收账款风险预警为例，系统实时接入ERP的AR子模块数据流，当检测到某客户历史 ...

... 预警；根据报账数据对显著异常的费用开支进行分析和预警；对企业税务进行分析和监控，减少税务申报的纰漏，强化税务风险管控等。 3. 财务共享服务中心建设现状. 随着 ...

This study seeks to examine the impact of sales growth, company risk, profitability, and liquidity on tax avoidance. The research focuses on manufacturing firms within the pharmaceutical and healthcare sectors. Employing a quantitative research methodology, the study drew its sample from 10 firms selected through purposive sampling. Secondary data were gathered from the financial statements of these firms. The analysis was conducted using multiple linear regression techniques, incorporating descriptive statistical analysis, classical assumption tests, and hypothesis testing. The findings from the regression analysis indicate that both sales growth and profitability have a negative effect on tax avoidance. At the same time, company risk and liquidity do not significantly influence tax avoidance. This study contributes empirically to the understanding of how internal company factors, such as sales growth and profitability, affect tax avoidance strategies, specifically in the pharmaceutical and healthcare manufacturing sectors in Indonesia. Additionally, it serves as a practical reference for more ethical and effective tax planning. The managerial implications suggest that firms should carefully manage these factors to achieve a balance between optimizing tax liabilities and meeting their tax obligations.

This study aims to analyze the effect of sales growth, corporate risk, return on assets and current ratio to tax avoidance. The population in this study is a manufacturing company of pharmaceutical subsectors and health registered in BEI in 2018-2021. The research method used in this research is quantitative method. The sample used in this study were 10 companies, selected based on purposive sampling method. This study uses secondary data obtained through corporate financial statements. The data analysis technique used is multiple linear regression analysis consisting of descriptive statistical analysis, classical assumption test, and hypothesis test. The results of multiple linear analysis showed sales growth variables and ROA had negative effects of tax avoidance. While the risk variable of the company and the current rates have no effect on tax avoidance.

This study is intended to reveal how Tax Risk, Tax Avoidance affect Firm Value in the Manufacturing industry listed on the IDX from 2019 to 2023. The purposive sampling method is the method used in sampling, which includes a total of 320 companies and 1,600 data on financial statements. To analyze the data, the control panel regression method was used with STATA 15 software. But the findings do not show a real impact of tax avoidance on firm value. Instead, tax risk is shown to positively influence and have a significant impact on firm value, indicating that firms can utilize tax risk to increase their value. The results suggest that managing corporate tax risk is more important than just trying to avoid taxes.

This study aims to investigate the moderating role of transaction risk on the relationship between board networks and tax avoidance in Indonesian manufacturing firms. Using social network theory (SNT), this study uses closeness and eigenvector centrality to proxy board networks. The authors compute these centrality measures using all the possible ties each board member may have in publicly listed Indonesian firms. This study uses the panel data of 87 manufacturing firms in Indonesia from 2013 to 2021. The results are robust by using fixed effect regression and generalized least squares model, after controlling through endogeneity and sensitivity analysis. The results suggest that firms with better-connected boards engage in less tax avoidance, and this trend is mitigated by higher levels of transaction risk. This means that having better-connected board members can help prevent firms from using loopholes to avoid paying their fair share of taxes, but this benefit is less effective when the firm’s business involves exploitable tax risk transactions. This research underscores the significance of examining corporate tax behavior within the context of social structure, in addition to traditional perspectives focused on regulatory frameworks. This research contributes to taxation literature based on the perspective of SNT, to look at the social network influence on corporate tax behavior. This study specifically provides evidence that the social network influence on corporate tax behavior is contingent on the level of firms’ transaction risk. Practically, the authors suggest tax regulators to increase enforcement and scrutiny on transaction risk for the purpose of curtailing tax avoidance.

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With the adjustment of macroeconomic policies and the intensification of market competition

This research is focused on the Health sector, especially in the Pharmaceutical Manufacturing Company Sub-Sector. Especially where during the Covid-19 pandemic, Pharmaceutical Manufacturing Companies experienced a significant increase in revenue compared to various other sectors and it was rarely proven that companies in the Health sector, one of which was the Pharmaceutical Manufacturing Company Sub-Sector, took tax aggressiveness. This research is quantitative research. The research method used in this research is descriptive analysis method with multiple linear regression analysis, using SPSS software version 25. This research was conducted at health sector companies in the pharmaceutical manufacturing company sub-sector listed on the Indonesia Stock Exchange in 2016-2020. The sample in this study was determinde using purposive sampling method with 40 samples from 8 health sector companies in the pharmaceutical manufacturing company sub-sector. The findings of this study are the t test shows that leverage and capital intensity, with a significance value of 0.0001, and 0.008 respectively, have a significant effect on tax aggressiveness. While company size, liquidity and profitability have no effect on tax agressiveness. The results of the f test show that company size, leverage, capital intensity, liquidity and profitability simultaneously have a significant effect on tax aggressiveness.

Against the rapid development of the global biotech manufacturing industry, this study takes Company A, a benchmark biotech enterprise, as the research object to explore tax risk control paths for the industry. Based on 2023-2024 financial and tax data and industry early warning indicators, it adopts literature analysis, indicator comparison and case study methods to identify and analyze tax risks in VAT, corporate income tax and other major taxes of Company A. The research finds prominent risks such as abnormal tax burden fluctuations, non-standard cost accumulation and non-compliant related transactions in the enterprise. It further proposes targeted prevention measures from internal control improvement, core business tax standardization and policy accurate application. The results provide practical references for biotech manufacturing enterprises to strengthen tax risk management and achieve compliant operation, and enrich the industry’s tax risk control research system.

This study aims to explore the influence of tax avoidance, tax risk, and tax reporting aggressiveness on corporate risk in manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2024 period. Using a quantitative approach and panel data regression method, the study analyzes 140 data points from 35 selected sample companies. The results show that tax avoidance significantly reduces corporate risk when the strategy is conducted legally and managed properly, supporting the argument that tax efficiency can enhance a company’s financial stability. Conversely, tax risk and aggressive tax reporting do not have a significant effect on corporate risk, indicating that companies with good governance and tax mitigation are able to control fiscal uncertainty without increasing business risk potential. The study also highlights the importance of transparency, clarity of tax strategy, and continuous training for financial teams in facing regulatory dynamics and maintaining corporate reputation in the eyes of investors and the public. These findings reinforce international research published in reputable journals while providing policy recommendations for corporate management and regulators to integrate tax risk management into business strategies proactively and sustainably. Thus, this study broadens the understanding of the relationship between tax strategies and corporate risk while guiding business practices toward more adaptive and competitive governance amid global business environment volatility.

This study examines the influence of international tax practices (measured by transfer pricing) and tax risk management (measured by effective tax rate) on corporate earnings quality (measured by earnings persistence). It also investigates the moderating role of tax risk management in the relationship between international tax practices and earnings quality. Utilizing panel data and multiple linear regression analysis on 650 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange, Bursa Malaysia, Philippine Stock Exchange, and Singapore Exchange, this study finds that tax risk management has a positive effect on earnings quality. However, the results do not provide sufficient evidence to support the hypothesized association between international tax practices and earnings quality, nor do they confirm a moderating effect of tax risk management in this relationship. These findings suggest that while tax risk management is an important factor considered by firms in maintaining consistent and persistent earnings, its role may not be sufficient to alter the influence of international tax strategies on earnings quality.

This study aims to examine the effect of financial distress and corporate social responsibility on tax avoidance in the pharmaceutical manufacturing subsector during the period of 2017-2021. The population of this study consists of pharmaceutical manufacturing companies. The research methodology employed is quantitative. The data used for this study were obtained from the website www.idx.co.id and annual reports that have been audited for each year, accessible through the official websites of the respective companies. Data collection was conducted using purposive sampling, with a total sample size of 30 data points over a 5-year observation period. The collected data were analyzed using SPSS version 25 for Windows. The results of the analysis indicate that the variable of financial distress does not have a significant effect on tax avoidance, while the variable of corporate social responsibility has a negative effect on tax avoidance.

In China, listed manufacturing businesses are one of the major sources of tax income. Similarly, the complexity of tax collection and administration is rising along with the diversity of taxes and the rules and regulations. So, building a methodical and efficient strategy for identifying and evaluating tax risk become crucial. This research proposes a hybrid Association Rule with Apriori algorithm (ASR-AP) to construct the audit data mining system to evaluate tax compliance accuracy under the presumption of difficult tax work. After processing the crawling financial index data from listed manufacturing businesses, the analysis of corporate tax compliance are performed using Apriori algorithm. After splitting the risk levels of tax compliance across the businesses, it is determined that weak profitability, a poor capacity to pay off debt, and a high percentage of past-due repayments are shared by businesses with low tax compliance. When compared to traditional models such as Support Vector Machine (SVM), Hybrid Unsupervised Outlier Detection (HUNOD) Autoencoder, the proposed ASR-AP achieved higher accuracy of 99.40%.

This study aims to examine the effect of tax risk and leverage on firm value, with corporate governance acting as a moderating variable. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017 to 2021. By using a purposive sampling method, the study selects companies based on specific criteria, including those that have consistently published audited financial statements in Rupiah. The independent variables in this study are tax risk and leverage, while corporate governance serves as the moderating variable. The dependent variable, firm value, is measured using Tobin’s Q, a widely accepted indicator. The analysis is conducted through panel data regression, with the Fixed Effect Model used to estimate the relationships among the variables. The results reveal that tax risk positively affects firm value, suggesting that effective tax management can enhance firm value by stabilizing cash flow and reducing tax penalties. However, leverage has a negative effect on firm value, as high debt levels increase financial risk, which may deter investors. Corporate governance significantly moderates the relationships, enhancing the positive effect of tax risk and reducing the negative impact of leverage on firm value. These findings underscore the importance of sound corporate governance practices in maintaining firm value by managing financial and tax-related risks. The study provides valuable insights for policymakers and corporate management on improving governance structures to optimize firm value.

This research aims to examine the influence of leverage and tax risk on company value with company size as a moderating variable. The sample in this research is manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2022 period. The research method uses quantitative methods with secondary data. Determining the research sample used purposive sampling and observation data based on certain criteria. The data in this study was analyzed using Partial Least Square (PLS) with the help of smartPLS software. The results of previous research show that leverage has a positive and significant effect on firm value and tax risk has a significant negative effect on firm value, and company size strengthens the relationship between leverage and tax risk on firm value. This research is expected to provide an overview of leverage, tax risk and company value in Indonesia so that it can contribute to company decision making and act as information in the context of drafting laws and regulations.

Purpose : Idiosyncratic risk directly affects investment. The failure to foresee the risk may cause investors to suffer an enormous capital loss. Thus, this study investigates the effect of corporate policies, i.e., income smoothing and tax avoidance, on idiosyncratic risk. The use of integrated reporting as moderating variable is essential in these associations. Method : The analysis includes 90 manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020, obtaining a total sample of 450 firm-year. Multiple linear regression models for panel data are employed to test the hypotheses. Findings : Our findings suggest that tax avoidance positively correlates with idiosyncratic risk, while integrated reporting strengthens these relationships. In contrast, income smoothing is not associated with idiosyncratic risk. However, the interaction between income smoothing and integrated reporting is negatively associated with idiosyncratic risk. Our finding proves that idiosyncratic risk can be costly due to porous corporate policies. It bridges investors understanding of idiosyncratic risk and improves their foresight, allowing them to anticipate managers’ transgression. A better understanding of idiosyncratic risk may also help local tax authorities to improve compliance risk management for taxation purposes. This study demonstrates that market regulators may benefit from enhanced integrated reporting implementation by listed companies. Novelty : This study includes integrated reporting, which encourages companies to be more transparent in providing information to the public, as a moderating variable in testing the effect of income smoothing and tax avoidance on idiosyncratic risk, which are rarely used in previous references. Keywords : Idiosyncratic Risk; Income Smoothing; Tax Avoidance; Integrated Reporting; Manufacturing Company

This study investigates how tax consultants and corporate governance contribute to enhancing tax compliance in manufacturing firms. Utilizing a qualitative approach through literature review and library research, it highlights the sector's intricate financial structures and regulatory demands that often complicate tax compliance. Tax consultants play a vital role by providing expert guidance that helps companies understand and adhere to tax regulations, thereby minimizing the risk of errors and non-compliance. At the same time, strong corporate governance—marked by transparency, accountability, and ethical leadership—fosters an environment that encourages voluntary compliance and discourages tax evasion. The study finds that the interaction between effective tax advisory services and robust governance practices improves compliance outcomes by supporting better decision-making and commitment to legal obligations. Key governance elements such as board independence and active audit committees are identified as positively associated with higher compliance levels. The research also underscores the importance of continuous dialogue between tax advisors and corporate leaders to respond to changing tax regulations. Ultimately, this study underscores the need for manufacturing firms to align external tax expertise with internal governance structures to sustain long-term compliance. It offers valuable insights into how professional and organizational factors jointly reduce tax risks and promote ethical corporate behavior.

This study aims to analyze Profitability and Ernings Management on Income Tax (Pph) of Agency Payable of pharmaceutical Industry companies listed on the Indonesia Stock Exchange (IDX). This research use library data collection rechniques and documentary studies, the sample in this study amounted to 11 pharmaceutical industry companies listed on the Indonesia stock Exchange (IDX) in 2015-2020, the data analysis technique used in this study is associative analysis technique. The data in this study are in the form of annual financial statements,closing price of shares,&; the number of outstanding shares listed on the Indonesia stock Exchange (IDX) website. Based on the results of the analysis, it can be seen the Profitability has no effect on Corporate Income Tax (Pph) Payable with a significant value of 0,324, while the Earnings Management Variable has no significant effevt on Corporate Income Tax (Pph) payable with a value of 0,067. From the results pf the coefficient of determination, the results is 0,031. This means that 3,1% of the Comporate Income tax (Pph) Variable payable can be explained by Profitability and Earnings Management. While the remaining 96,9% can be explained by other factors other than the independent variable used.

Local pharmaceutical production reduces dependency on imports. It also strengthens country-based medicine supply. In Ethiopia, there are government policies in place that aim to support local manufacturers. However, most of them operate below capacity, supplying only 15–20% of national pharmaceutical needs. This study assessed internal, external, and production-related factors that influence the productivity and competitive performance of local pharmaceutical manufacturing companies. A mixed concurrent triangulation design was conducted from October 2021 to February 2022. Quantitative data were collected from 40 employees across ten local manufacturers, while qualitative data were obtained through 29 key informant interviews with representatives from manufacturers, the Ethiopian Food and Drug Authority (EFDA), the Food, Beverage, Pharmaceuticals Industry Development Institute (FBPIDI), and the Ethiopian Pharmaceuticals and Medical Supplies Manufacturing Association (EPMSMA). Quantitative data were analyzed using SPSS version 25, and qualitative data were analyzed thematically. Internal factors, including material handling (β = 0.57, P < 0.036) and production planning and machine maintenance (β = 0.16, P < 0.047), were significantly associated with manufacturing performance. Among external factors, policy and economic conditions (β = -0.07, P < 0.042) significantly affected performance. Only three manufacturers fully complied with cGMP standards. Most government policies designed to support local production were not yet implemented, resulting in underutilization of capacity (<50%). The major challenges are limited foreign currency, technology transfer hurdles, shortage of qualified personnel, raw materials inadequacy and tax policies favoring imports. Both internal and external factors significantly influence the performance of local pharmaceutical manufacturers. Although government policy directions exist to support them, incomplete implementation limits their impact.

Local pharmaceutical manufacturing is increasingly recognized as a strategic pillar for health security, industrial development, and economic resilience in low- and middle-income countries. Many African health systems remain heavily dependent on imported medicines, exposing them to foreign exchange volatility, external supply shocks, and weak bargaining power in global markets. In contrast, countries such as India and Bangladesh have leveraged targeted industrial policies, regulatory reforms, and export-oriented incentives to build competitive generic pharmaceutical industries that supply both domestic and international markets. Nigeria, despite its large population and sizeable medicines market, has yet to fully translate its demand potential into strong local manufacturing capacity. This paper examines the policy and regulatory reforms required to accelerate local pharmaceutical manufacturing in Nigeria through a comparative analysis with India and Bangladesh. It reviews key enablers including medicines pricing policies, intellectual property flexibilities, fiscal and tax incentives, quality regulation, and alignment between industrial and health-sector strategies. The analysis highlights how predictable regulatory pathways, streamlined registration processes, and strong national regulatory authorities have supported growth and international accreditation in comparator countries. In Nigeria, by contrast, fragmented policies, infrastructural deficits, inconsistent enforcement, and limited access to affordable long-term financing continue to constrain investment and technology transfer. Building on these contrasts, the paper proposes a reform agenda for Nigeria focused on regulatory strengthening, harmonized industrial–health policy coordination, targeted incentives for active pharmaceutical ingredient (API) and formulation production, and regional market integration. By repositioning local manufacturing as both a health security and industrialization priority, Nigeria can reduce import dependence, support quality-assured medicines production, and enhance its role in regional pharmaceutical value chains.

This study aims to analyze the effect of executive compensation, tax incentives, and executive risk preferences on tax avoidance. The data collection technique uses purposive sampling with entities from the manufacturing sector. The results of data collection were obtained from 96 companies with a period of two years, namely 2022 and 2023. The tool that supports the processing process in data analysis is SPSS Version 27 software. The results of the study revealed that executive compensation and tax incentives do not have a significant effect on the phenomenon of tax avoidance. On the other hand, risk preferences or executive character have a significant effect on tax avoidance actions. This study combines agency theory and planned behavior theory to understand the causes of tax avoidance. The theoretical impact of the study is to enrich the literature on tax avoidance by adding the perspective of executive risk preferences as the main influencing factor. Furthermore, this study also confirms the relevance of agency theory and planned behavior theory. Practically, the findings in this study can be a reference for various parties who are designing more effective policies.