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

Q3 Business, Management and Accounting

Indian Journal of Corporate Governance Pub Date : 2023-12-01 DOI:10.1177/09746862231205648

Vidiyanna Rizal Putri, Nor Balkish Zakaria, Jamaliah Said, Maz Ainy Abdul Azis

引用次数: 0

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 had a negative impact on 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.

查看原文本刊更多论文

外资所有权、高管激励、企业社会责任活动和审计质量会影响企业避税吗？

本研究探讨外资持股、高管激励、企业社会责任和审计质量等治理因素对避税的影响。在2015年至2020年期间，该研究检查了在印度尼西亚证券交易所上市的传统银行和非银行机构的数据，使用EViews将69家符合有目的选择标准的银行和金融实体作为样本。研究结果表明，高管激励对避税有积极影响，而外资持股对避税没有影响。企业社会责任对避税有负向影响，审计质量对避税有负向影响。研究讨论强调了具体的税收漏洞以及企业和个人用来避税的策略，并为政策制定者提供了解决这一问题的见解。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

Indian Journal of Corporate Governance Business, Management and Accounting-Business and International Management

CiteScore

2.00

自引率

0.00%

发文量

期刊介绍： Indian Journal of Corporate Governance is a bi-annual refereed journal that provides a forum for discussions and exchanging views on a wide range of corporate governance issues ranging from board practices, independent directors, whistle blower policies and shareholder activism on one hand to media’s role in corporate governance, corporate social responsibility and sustainability reporting on the other. It comprises of research articles, concept papers, case studies and reports providing a blend of theory and practices of corporate governance globally to cater to the interests of practitioners, academics, researchers and policy makers.