Tax Avoidance : Do Foreign Interests Have a Role?

• Автори: Nurcahya, Sifit Dwi, Setiawan, Doddy, Aryani, Y. Anni, Sudaryono, Eko Arief
• Формат: UMS Journal (OJS)
• Мова: eng
• Опубліковано: Universitas Muhammadiyah Surakarta 2023
• Предмети: tax avoidance, foreign ownership, foreign board of commissioner, foreign board of director
• Онлайн доступ: 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...