structure of company ownership and tax avoidance in Indonesia
نویسندگان
چکیده
منابع مشابه
Tax Avoidance and Institutional Ownership: Active vs. Passive Ownership
Income tax is one of the most important costs of companies and it is usually considered as a cost that should not be paid. One of the most noticeable and influential factors in tax avoidance is corporate ownership structure. With an emphasis on institutional ownership and its types in this paper, it is attempted to measure the effect of this ownership and its types on corporate tax avoidance. F...
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The present study investigates the motivation for paying taxes in public companies based on the continuity of the CEO. Managers of public corporations may seek to increase profits and tax avoidance activities to provide a better image of the company and to preserve their personal position and interests. For this purpose, the data of the companies listed in the Tehran Stock Exchange for the peri...
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One of the reasons that companies avoid paying their taxes is that they choose to use debts for their funding. In other words, tax saving, an activity of companies to avoid taxpaying, can be used to finance corporate projects. Furthermore, since institutional owners are more inclined to supervise, they may shrink managerial behaviors to avoid taxpaying. In this study, institutional owners’ supe...
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The present study aimed at investigating the effect of debt and free cash flows on tax avoidance by emphasizing the role of institutional ownership in companies listed on the Tehran Stock Exchange. The statistical population of the study includes all companies listed on the Tehran Stock Exchange from 2013 to 2019. The statistical data for testing hypotheses based on the databases of Tehran Stoc...
متن کاملReligiosity and Tax Avoidance
In this paper, we examine religiosity as one determinant of tax avoidance by corporate and individual taxpayers. Prior research suggests a relation between religiosity and risk aversion. Because aggressive tax avoidance strategies involve significant uncertainty and possible penalties and damage to reputation, we predict that higher levels of religiosity are associated with less aggressive (i.e...
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ژورنال
عنوان ژورنال: International research journal of management, IT and social sciences
سال: 2021
ISSN: 2395-7492
DOI: 10.21744/irjmis.v8n3.1696