Tax Avoidance : Do Foreign Interests Have a Role?
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...
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| 格式: | UMS Journal (OJS) |
| 语言: | eng |
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Universitas Muhammadiyah Surakarta
2023
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| 在线阅读: | https://journals2.ums.ac.id/index.php/reaksi/article/view/3636 |
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| _version_ | 1805342500641046528 |
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| author | Nurcahya, Sifit Dwi Setiawan, Doddy Aryani, Y. Anni Sudaryono, Eko Arief |
| author_facet | Nurcahya, Sifit Dwi Setiawan, Doddy Aryani, Y. Anni Sudaryono, Eko Arief |
| author_sort | Nurcahya, Sifit Dwi |
| collection | OJS |
| description | 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 avoidance practices of firms in Indonesia. This is quantitative research using a sample of firms listed in the IDX80 index with a financial reporting period of 2018-2021. The results of this study indicate that foreign ownership has a positive effect on tax avoidance. Meanwhile, the number of foreign commissioners and the number of foreign directors does not affect tax avoidance. Apart from contributing to the theory, this study is also a concern for the DGT in anticipating the risk of tax avoidance by foreign capital firms.
Keywords: tax avoidance, foreign ownership, foreign board of commissioner, foreign board of director |
| format | UMS Journal (OJS) |
| id | oai:ojs2.journals2.ums.ac.id:article-3636 |
| institution | Universitas Muhammadiyah Surakarta |
| language | eng |
| publishDate | 2023 |
| publisher | Universitas Muhammadiyah Surakarta |
| record_format | ojs |
| spelling | oai:ojs2.journals2.ums.ac.id:article-3636 Tax Avoidance : Do Foreign Interests Have a Role? Nurcahya, Sifit Dwi Setiawan, Doddy Aryani, Y. Anni Sudaryono, Eko Arief tax avoidance, foreign ownership, foreign board of commissioner, foreign board of director 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 avoidance practices of firms in Indonesia. This is quantitative research using a sample of firms listed in the IDX80 index with a financial reporting period of 2018-2021. The results of this study indicate that foreign ownership has a positive effect on tax avoidance. Meanwhile, the number of foreign commissioners and the number of foreign directors does not affect tax avoidance. Apart from contributing to the theory, this study is also a concern for the DGT in anticipating the risk of tax avoidance by foreign capital firms. Keywords: tax avoidance, foreign ownership, foreign board of commissioner, foreign board of director Universitas Muhammadiyah Surakarta 2023-05-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://journals2.ums.ac.id/index.php/reaksi/article/view/3636 Riset Akuntansi dan Keuangan Indonesia; Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia; 1-12 2541-6111 1411-6510 eng https://journals2.ums.ac.id/index.php/reaksi/article/view/3636/1393 Copyright (c) 2024 Riset Akuntansi dan Keuangan Indonesia https://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | tax avoidance, foreign ownership, foreign board of commissioner, foreign board of director Nurcahya, Sifit Dwi Setiawan, Doddy Aryani, Y. Anni Sudaryono, Eko Arief Tax Avoidance : Do Foreign Interests Have a Role? |
| title | Tax Avoidance : Do Foreign Interests Have a Role? |
| title_full | Tax Avoidance : Do Foreign Interests Have a Role? |
| title_fullStr | Tax Avoidance : Do Foreign Interests Have a Role? |
| title_full_unstemmed | Tax Avoidance : Do Foreign Interests Have a Role? |
| title_short | Tax Avoidance : Do Foreign Interests Have a Role? |
| title_sort | tax avoidance do foreign interests have a role |
| topic | tax avoidance, foreign ownership, foreign board of commissioner, foreign board of director |
| topic_facet | tax avoidance, foreign ownership, foreign board of commissioner, foreign board of director |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/3636 |
| work_keys_str_mv | AT nurcahyasifitdwi taxavoidancedoforeigninterestshavearole AT setiawandoddy taxavoidancedoforeigninterestshavearole AT aryaniyanni taxavoidancedoforeigninterestshavearole AT sudaryonoekoarief taxavoidancedoforeigninterestshavearole |