The Effect of Foreign Ownership and Foreign Board Commissioners on Tax Avoidance

This study aims to provide empirical evidence of the influence of foreign ownership and foreign board of commissioners on tax avoidance. The dependent variable is tax avoidance, measured using an effective tax rate proxy (ETR), and the independent variable is the structure of foreign ownership and f...

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Opis bibliograficzny

Główni autorzy:	Eddy Suranta, Pratana Midiastuty, Hairani Ramayanti Hasibuan
Format:	Artigo
Język:	Inglês
Wydane:	Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE) 2020-03-01
Seria:	Journal of Economics, Business & Accountancy Ventura
Hasła przedmiotowe:	tax avoidance foreign ownership structure the foreign board of commissioners tax incentives non-tax incentives
Dostęp online:	https://journal.perbanas.ac.id/index.php/jebav/article/view/2143
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