TAX AVOIDANCE: IN THE PERSPECTIVE OF GOVERNANCE AND FINANCIAL FACTORS

vidiyanna, Rizal Putri and Nor Balkish, Zakaria and Jamaliah, Said TAX AVOIDANCE: IN THE PERSPECTIVE OF GOVERNANCE AND FINANCIAL FACTORS. International Conference in Technology, Humanities and Management. ISSN 2357-1330

Preview	Text 018. Surat Tugas Konferensi Internasional ibu Vidiyana.pdf Download (478kB) | Preview
Preview	Text ID 74 Acceptance Letter ICTMH.pdf Download (216kB) | Preview
Preview	Text certificate.pdf Download (232kB) | Preview
Preview	Text prodeeding-ID 74.pdf Download (4MB) | Preview

Abstract

This research aims to investigate and analyse how various aspects of corporate governance, such as foreign ownership, executive incentives, and transfer pricing, affect tax evasion. The study focuses on conventional banks in Indonesia that were publicly traded on the Indonesia Stock Exchange (IDX) between 2015 until 2019. To achieve the objectives of this study, a purposive sampling method was employed, and a total of 17 banks that met the study's criteria of having foreign ownership and no losses during the study year were selected. The findings of this study reveal that foreign ownership has positive effect on tax avoidance, whereas executive incentives have a negative impact on tax avoidance. In contrast, transfer pricing was found to have no significant impact on tax avoidance among the banks analysed in this study. These results highlight the importance of corporate governance factors in determining tax avoidance practices in conventional banks, as well as the need for further research to better understand the complex interplay between these factors.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Depositing User:	Mrs. Vidiyanna Rizal Putri
Date Deposited:	24 Aug 2023 05:14
Last Modified:	24 Aug 2023 05:14
URI:	http://repository.ibs.ac.id/id/eprint/7027

Actions (login required)

View Item