The Impact of Directors with Foreign Experience and Foreign Institutional Ownership on Tax Avoidance
Journal Title: Journal of Economics, Finance and Management Studies - Year 2024, Vol 7, Issue 08
Abstract
The objective of this study is to investigate how directors with foreign experience and foreign institutional ownership affect tax avoidance in Indonesia. The samples for this study were manufacturing sector companies listed on the Indonesia Stock Exchange from 2018-2021. This study used the explanatory quantitative research method with multiple linear regression analysis. It was found that directors with foreign experience who return to Indonesia have a mindset of maximizing shareholder wealth and thus attempt to avoid taxes. Foreign institutional ownership did not have a significant impact on tax avoidance for manufacturing companies listed on the IDX from 2018-2021.
Authors and Affiliations
Widyana Rahma Cahyani , Ika Putri Larasati,
Keywords
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- EP ID EP743249
- DOI 10.47191/jefms/v7-i8-48
- Views 63
- Downloads 0
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