Tax Avoidance : Do Foreign Interests Have a Role?

• প্রধান লেখক: Nurcahya, Sifit Dwi, Setiawan, Doddy, Aryani, Y. Anni, Sudaryono, Eko Arief
• বিন্যাস: UMS Journal (OJS)
• ভাষা: eng
• প্রকাশিত: Universitas Muhammadiyah Surakarta 2023
• বিষয়গুলি: tax avoidance, foreign ownership, foreign board of commissioner, foreign board of director
• অনলাইন ব্যবহার করুন: 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...