Financial Statement Ratios, Audit Quality and Long-Term Tax Avoidance
Journal Title: Journal of Economics, Finance and Management Studies - Year 2023, Vol 6, Issue 11
Abstract
Taxes are a burden for companies, reducing their profits, so they engage in tax planning to minimize the amount of tax they must pay. Tax avoidance is a way for companies to reduce or minimize tax payment obligations, but it does not violate the provisions or government policies in taxation. The purpose of this study is to assess and analyze the effect of financial statement ratios and audit quality on Tax Avoidance both short-term and long-term. The study introduces a method of measuring corporate tax avoidance, namely long-term cash ETR. This study finds that there is various effect in Indonesia, Thailand, and Malaysia on corporate tax avoidance.
Authors and Affiliations
Shinta Budi Astuti, Tryas Chasbiandani, Khalida Utami, Zhuhai Fahru Muharomi
Keywords
Related Articles
- EP ID EP729418
- DOI 10.47191/jefms/v6-i11-43
- Views 56
- Downloads 0
Hygienic conditions in Quick Service Restaurants during Covid-19 Pandemic: A Customers Perspectives
COVID-19 crisis has hit many QSRs hard. There are numerous problems which are faced by these restaurants due to the high competition in the market. Nowadays, there is an even major problem to be faced in the food industr...
Analysis of Determinants of Labor Absorption in Seaweed Small and Medium Industries in Mataram City West Nusa Tenggara Province
This study aims to analyze the factors that influence labor absorption in seaweed small and medium industries in Mataram City, West Nusa Tenggara Province. The variables studied include wages, production capacity, and ca...
Employee Well-Being Becomes Top Priority
With the increasing complexity of corporate culture where we talk about equality and diversity, it becomes imperative that we care for employee well-being in an organization. Employees are the most important asset for a...
Solutions to Attract Businesses to Choose Investment in the Nghi Son Economic Zone (Vietnam) in Post-Covid 19 Period
Nghi Son Economic Zone was established in 2006 and is one of 18 economic zones in Vietnam. Nghi Son EZ accounted for 19% of the total investment capital and 31% of the total investment capital in Vietnam's EZs and contri...
Analysis of Implementation E-Recruitment on HRM: Systematic Literature Review
This systematic literature review aims to synthesize several published studies related to the implementation of e-recruitment. Lately, there is a phenomenon that companies lack a workforce that suits the needs of the com...