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All Journal Moneter : Jurnal Keuangan dan Perbankan
Aipah, Aipah
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Computer Science & IT Economics, Econometrics & Finance

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Corporate Tax Avoidance in Indonesia: Ownership Structure and Executive Incentives Sudarmanto, Didik; Kartika Sari, Putri Malynda; Aipah, Aipah; Lestari, Heny Setyo; Margaretha, Farah
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 2 (2024): JULI
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i2.960

Abstract

The purpose of this study is to close the gap in the literature by examining the connection between tax evasion in Indonesia, executive incentives, company governance quality, and family ownership. It is anticipated that the study's findings would help company executives and policymakers better understand corporate governance and curtail tax evasion. The results of this study can help policymakers and regulators in Indonesia create more effective regulations to boost corporate governance and increase tax compliance. Quantitative approaches are the research approach that is being applied. The independent variables of family ownership, corporate governance, and executive incentives have little impact on tax avoidance, according to the findings of statistical tests using panel data model estimate in partial T test testing. The movement or change in the independent variables in this study is unrelated to the tax avoidance ratio.
Co-Authors Kartika Sari, Putri Malynda Leon, Farah Margaretha Lestari, Heny Setyo Sudarmanto, Didik