MANAGEMENT INCENTIVES AND FOREIGN OWNERSHIP EFFECT ON TAX AVOIDANCE IN THE PRESENCE OF CREDIT

vidiyanna, rizal putri and Nor Balkish, Zakaria and Jamaliah, Said and Maz ainy abdul, aziz MANAGEMENT INCENTIVES AND FOREIGN OWNERSHIP EFFECT ON TAX AVOIDANCE IN THE PRESENCE OF CREDIT. 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 the use of 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 it is critical to examine 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. 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 hurt tax avoidance, although management incentives had a positive result. Furthermore, credit ratings had significant interactions 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 08:47
Last Modified:	24 Aug 2023 08:47
URI:	http://repository.ibs.ac.id/id/eprint/7229

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