Tax Avoidance : Do Foreign Interests Have a Role?

• Những tác giả chính: Nurcahya, Sifit Dwi, Setiawan, Doddy, Aryani, Y. Anni, Sudaryono, Eko Arief
• Định dạng: UMS Journal (OJS)
• Ngôn ngữ: eng
• Được phát hành: Universitas Muhammadiyah Surakarta 2023
• Những chủ đề: tax avoidance, foreign ownership, foreign board of commissioner, foreign board of director
• Truy cập trực tuyến: 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...