Tax Avoidance : Do Foreign Interests Have a Role?

• Главные авторы: Nurcahya, Sifit Dwi, Setiawan, Doddy, Aryani, Y. Anni, Sudaryono, Eko Arief
• Формат: UMS Journal (OJS)
• Язык: eng
• Опубликовано: Universitas Muhammadiyah Surakarta 2023
• Предметы: tax avoidance, foreign ownership, foreign board of commissioner, foreign board of director
• Online-ссылка: 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...