Tax Avoidance : Do Foreign Interests Have a Role?

• المؤلفون الرئيسيون: Nurcahya, Sifit Dwi, Setiawan, Doddy, Aryani, Y. Anni, Sudaryono, Eko Arief
• التنسيق: UMS Journal (OJS)
• اللغة: eng
• منشور في: Universitas Muhammadiyah Surakarta 2023
• الموضوعات: tax avoidance, foreign ownership, foreign board of commissioner, foreign board of director
• الوصول للمادة أونلاين: 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...