Do Foreign Ownership, Executive Incentives, Corporate Social Responsibility Activity and Audit Quality Affect Corporate Tax Avoidance?

vidiyanna, Rizal Putri and Nor Balkish, Zakaria and Jamaliah, Said and Maz Ainy, Abdul Azis Do Foreign Ownership, Executive Incentives, Corporate Social Responsibility Activity and Audit Quality Affect Corporate Tax Avoidance? Indian Journal of Corporate Governance. ISSN 0974-6862

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Abstract

This study investigates the impact of governance factors on tax avoidance, such as foreign ownership, executive incentives, corporate social responsibility, and audit quality. Between 2015 and 2020, the study examined data from conventional banks and non-bank institutions listed on the Indonesia Stock Exchange, with 69 banks and financial entities matching the purposive selection criteria serving as samples using EViews. The results of the study showed that executive incentives had a positive impact on tax avoidance, while foreign ownership had no effect. Corporate social responsibility had a negative impact, and audit quality hurt tax avoidance. The research discussion highlighted specific tax loopholes and strategies businesses and individuals use to avoid paying taxes and provided insights for policymakers on addressing this issue.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Prodi S1 Akuntansi
Depositing User:	Mrs. Vidiyanna Rizal Putri
Date Deposited:	22 Feb 2024 01:50
Last Modified:	22 Feb 2024 01:50
URI:	http://repository.ibs.ac.id/id/eprint/7385

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