vidiyanna, Rizal Putri and Nor Balkish, Zakaria and Jamaliah, Said Corporate Governance's Role in Tax Avoidance: Indonesian Banks Study. European Proceedings of Social and Behavioural Science.
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018. Surat Tugas Konferensi Internasional ibu Vidiyana.pdf Download (478kB) |
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Corporate Governance Role in Tax Avoidance- Indonesian Banks Study.pdf Download (510kB) |
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Abstract
The purpose of this research is 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 a positive effect on tax avoidance, whereas executive incentives hurt 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) |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Mrs. Vidiyanna Rizal Putri |
| Date Deposited: | 22 Feb 2024 02:03 |
| Last Modified: | 22 Feb 2024 02:03 |
| URI: | http://repository.ibs.ac.id/id/eprint/7606 |
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