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...

Πλήρης περιγραφή

Λεπτομέρειες βιβλιογραφικής εγγραφής

Κύριοι συγγραφείς:	Eddy Suranta, Pratana Midiastuty, Hairani Ramayanti Hasibuan
Μορφή:	Artigo
Γλώσσα:	Inglês
Έκδοση:	Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE) 2020-03-01
Σειρά:	Journal of Economics, Business & Accountancy Ventura
Θέματα:	tax avoidance foreign ownership structure the foreign board of commissioners tax incentives non-tax incentives
Διαθέσιμο Online:	https://journal.perbanas.ac.id/index.php/jebav/article/view/2143
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