Tax Avoidance : Do Foreign Interests Have a Role?

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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Dettagli Bibliografici
Autori principali:	Nurcahya, Sifit Dwi, Setiawan, Doddy, Aryani, Y. Anni, Sudaryono, Eko Arief
Natura:	UMS Journal (OJS)
Lingua:	eng
Pubblicazione:	Universitas Muhammadiyah Surakarta 2023
Soggetti:	tax avoidance, foreign ownership, foreign board of commissioner, foreign board of director
Accesso online:	https://journals2.ums.ac.id/index.php/reaksi/article/view/3636
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