Foreign investor's interests and tax avoidance

Andrialdi Andrialdi, Siti Nuryanah, Sardar M.N. Islam

Research output: Chapter in Book/Report/Conference proceedingConference contributionpeer-review

Abstract

This research aims to determine the correlation of foreign investor's interests on tax avoidance. The interests of foreign investors are measured by three aspects which are the percentage of ownership by foreign investors, substantial shareholdings by foreign investors, and the percentage of foreign directors on the board of directors. This study is a quantitative study using a regression analysis. Data are collected specifically from a developing country, i.e. Indonesia, public listed companies during 2011-2015. Tax avoidance is measured by: Accounting ETR, Long Run Cash ETR, Tax Expense to Operating Cash Flow, and Cash Tax Paid to Operating Cash Flow. The results of the study show that the substantial foreign ownership and foreign director ownership influence the company's tax avoidance.

Original languageEnglish
Title of host publicationProceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019
Subtitle of host publicationEducation Excellence and Innovation Management through Vision 2020
EditorsKhalid S. Soliman
PublisherInternational Business Information Management Association, IBIMA
Pages9319-9328
Number of pages10
ISBN (Electronic)9780999855126
Publication statusPublished - 1 Jan 2019
Event33rd International Business Information Management Association Conference: Education Excellence and Innovation Management through Vision 2020, IBIMA 2019 - Granada, Spain
Duration: 10 Apr 201911 Apr 2019

Publication series

NameProceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020

Conference

Conference33rd International Business Information Management Association Conference: Education Excellence and Innovation Management through Vision 2020, IBIMA 2019
CountrySpain
CityGranada
Period10/04/1911/04/19

Keywords

  • Corporate governance
  • Foreign director
  • Foreign ownership
  • Two-tier board

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