@inproceedings{f03e0a4f9ec64597aa755dfaa9dc4fe7,
title = "Foreign investor's interests and tax avoidance",
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.",
keywords = "Corporate governance, Foreign director, Foreign ownership, Two-tier board",
author = "Andrialdi Andrialdi and Siti Nuryanah and Islam, {Sardar M.N.}",
year = "2019",
month = jan,
day = "1",
language = "English",
series = "Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020",
publisher = "International Business Information Management Association, IBIMA",
pages = "9319--9328",
editor = "Soliman, {Khalid S.}",
booktitle = "Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019",
note = "33rd International Business Information Management Association Conference: Education Excellence and Innovation Management through Vision 2020, IBIMA 2019 ; Conference date: 10-04-2019 Through 11-04-2019",
}