vidiyanna, Rizal Putri and Nor Balkish, Zakaria and Jamaliah, Said Management Incentives and Foreign Ownership Effect on Tax Avoidance with the Presence of Credit Risk. Asia Pacific Management and Accounting Journal. ISSN 1675-3194
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Abstract
Avoiding taxes, combined with government underfunding, calls into question the tax system's fairness. While tax planning is considered legal, tax avoidance is considered illegal. Legitimate tax avoidance may involve using financial tools and other arrangements to obtain a tax outcome that the government did not anticipate or plan. Taxation contributes significantly to national income, so examining the impact of management incentives and foreign ownership on tax avoidance in conventional Indonesian banks listed on the Indonesia Stock Exchange (IDX) from 2015 to 2020 is critical. The study focused on banks with foreign ownership that did not experience losses during the study period. After analyzing the data with the Eviews 12 program, it was found that foreign ownership hurts tax avoidance, although management incentives had a positive result. Furthermore, credit ratings significantly interacted with foreign ownership and management incentives for tax avoidance.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Mrs. Vidiyanna Rizal Putri |
| Date Deposited: | 24 Aug 2023 07:56 |
| Last Modified: | 24 Aug 2023 07:57 |
| URI: | http://repository.ibs.ac.id/id/eprint/7136 |
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