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Putra Aryotama
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Economics, Econometrics & Finance

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The Effect of Corporate Diversification, Customer Concentration on Tax Avoidance in Indonesia Putra Aryotama; Amrie Firmansyah
Jurnal Akuntansi dan Bisnis Vol 19, No 2 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.401 KB) | DOI: 10.20961/jab.v19i2.475

Abstract

This study aims to examine the effect of corporate diversification, customer concentration on tax avoidance in Indonesia’ Non-Financial Companies. Companies diversify because of the private benefits managers receive from diversifying. Also, Companies may choose to have only a few customers to create a close relationship with those customers. Meanwhile, tax avoidance is a reduction in corporate tax liability, which is conducted by the company legally. This study employs a quantitative method using linear regression analysis and uses panel data of companies listed under the Indonesian Non-Financial Companies on IDX from 2014 to 2017. Based on purposive sampling was conducted, the total number of observations is 483 firm-year. The results of this study suggest that corporate diversification and customer concentration are positively associated with tax avoidance.
Co-Authors Amrie Firmansyah