Tax Avoidance : Do Foreign Interests Have a Role?

• Main Authors: Nurcahya, Sifit Dwi, Setiawan, Doddy, Aryani, Y. Anni, Sudaryono, Eko Arief
• Format: UMS Journal (OJS)
• Language: eng
• Published: Universitas Muhammadiyah Surakarta 2023
• Subjects: tax avoidance, foreign ownership, foreign board of commissioner, foreign board of director
• Online Access: https://journals2.ums.ac.id/index.php/reaksi/article/view/3636

FDI may have beneficial effects on economic development. On the other hand, the presence of foreign investment leads to foreign interest, which has the potential to minimize tax burden by exploiting cross-border tax policy discretion. This study examines the influence of foreign interest on the tax...