TAX AVOIDANCE DALAM PERSPEKTIF AGENCY THEORY
نویسندگان
چکیده
Apa yang menjadi motif perusahaan terlibat dalam tax avoidance? Literatur menjelaskan terdapat dua argumentasi mengapa avoidance (TA). Pertama, keterlibatan terhadap karena menghemat dana. Kedua, untuk mengelola konflik keagenan (conflict of interest). Studi ini berargumen bahwa berasal dari keagenan, manajer cenderung memanipulasi teks laporan tahunan menutupi demi kepentingan pribadi mereka. bertujuan menguji apakah melakukan agresif karakteristik management discussion and analysis (MD&A) dan kecenderungan tersebut dapat dimitigasi oleh tata kelola baik. Dengan sampel manufaktur sektor industri dasar kimia di Indonesia serta analisis tekstual tahunan, studi menemukan bukti mendukung tindakan yaitu tahunan. Analisis lebih lanjut menunjukkan adanya pengaruh dewan komisaris independen memitigasi perilaku tersebut.
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ژورنال
عنوان ژورنال: Jurnal ilmiah Manajemen, Ekonomi, dan Akuntansi
سال: 2023
ISSN: ['2621-5306', '2541-5255']
DOI: https://doi.org/10.31955/mea.v7i2.3349