Citation
Kurniasih, Lulus and Yusri, Yusniyati and Syekh Hassan, Ahmad Fahmi
(2022)
Association of tax haven and corporate tax avoidance: does political connection matter?
International Journal of Economics and Management, 16 (spec.1).
pp. 1-13.
ISSN 1823-836X; ESSN: 2600-9390
Abstract
This study specifically examines the association between tax haven and corporate tax avoidance, along with the role of political connection in the association. We use two types of corporate tax avoidance measurements to capture corporate tax avoidance as a whole and the specific profit-shifting scheme. Based on the data of Indonesian multinational companies (MNC) over the 2010–2019 period, we find that MNC with tax haven affiliation is positively associated with corporate tax avoidance. Moreover, our result indicates that political connection significantly moderates the association of tax haven affiliation and corporate tax avoidance.
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Additional Metadata
| Item Type: | Article |
|---|---|
| Divisions: | School of Business and Economics |
| DOI Number: | https://doi.org/10.47836/ijeamsi.16.1.001 |
| Publisher: | Universiti Putra Malaysia |
| Keywords: | Political connection; Tax avoidance; Tax haven |
| Depositing User: | Ms. Nuraida Ibrahim |
| Date Deposited: | 07 Jun 2023 06:24 |
| Last Modified: | 07 Jun 2023 06:24 |
| Altmetrics: | http://www.altmetric.com/details.php?domain=psasir.upm.edu.my&doi=DOI: http://doi.org/10.47836/ijeamsi.16.1.001 |
| URI: | http://psasir.upm.edu.my/id/eprint/103470 |
| Statistic Details: | View Download Statistic |
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