Foreign investor's interests and tax avoidance

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

Foreign investor's interests and tax avoidance

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

Department of Accounting

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review

1 Citation (Scopus)

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 language	English
Title of host publication	Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019
Subtitle of host publication	Education Excellence and Innovation Management through Vision 2020
Editors	Khalid S. Soliman
Publisher	International Business Information Management Association, IBIMA
Pages	9319-9328
Number of pages	10
ISBN (Electronic)	9780999855126
Publication status	Published - 1 Jan 2019
Event	33rd International Business Information Management Association Conference: Education Excellence and Innovation Management through Vision 2020, IBIMA 2019 - Granada, Spain Duration: 10 Apr 2019 → 11 Apr 2019

Publication series

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

Conference

Conference	33rd International Business Information Management Association Conference: Education Excellence and Innovation Management through Vision 2020, IBIMA 2019
Country/Territory	Spain
City	Granada
Period	10/04/19 → 11/04/19

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 17 Partnerships for the Goals

Keywords

Corporate governance
Foreign director
Foreign ownership
Two-tier board

Cite this

Andrialdi, A., Nuryanah, S., & Islam, S. M. N. (2019). Foreign investor's interests and tax avoidance. In K. S. Soliman (Ed.), Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020 (pp. 9319-9328). (Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020). International Business Information Management Association, IBIMA.

Andrialdi, Andrialdi ; Nuryanah, Siti ; Islam, Sardar M.N. / Foreign investor's interests and tax avoidance. Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020. editor / Khalid S. Soliman. International Business Information Management Association, IBIMA, 2019. pp. 9319-9328 (Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020).

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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,

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

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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",

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Andrialdi, A, Nuryanah, S & Islam, SMN 2019, Foreign investor's interests and tax avoidance. in KS Soliman (ed.), Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020. Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020, International Business Information Management Association, IBIMA, pp. 9319-9328, 33rd International Business Information Management Association Conference: Education Excellence and Innovation Management through Vision 2020, IBIMA 2019, Granada, Spain, 10/04/19.

Foreign investor's interests and tax avoidance. / Andrialdi, Andrialdi; Nuryanah, Siti; Islam, Sardar M.N.
Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020. ed. / Khalid S. Soliman. International Business Information Management Association, IBIMA, 2019. p. 9319-9328 (Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020).

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review

TY - GEN

T1 - Foreign investor's interests and tax avoidance

AU - Andrialdi, Andrialdi

AU - Nuryanah, Siti

AU - Islam, Sardar M.N.

PY - 2019/1/1

Y1 - 2019/1/1

N2 - 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.

AB - 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.

KW - Corporate governance

KW - Foreign director

KW - Foreign ownership

KW - Two-tier board

UR - https://www.scopus.com/pages/publications/85074070034

M3 - Conference contribution

T3 - Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020

SP - 9319

EP - 9328

BT - Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019

A2 - Soliman, Khalid S.

PB - International Business Information Management Association, IBIMA

T2 - 33rd International Business Information Management Association Conference: Education Excellence and Innovation Management through Vision 2020, IBIMA 2019

Y2 - 10 April 2019 through 11 April 2019

ER -

Andrialdi A, Nuryanah S, Islam SMN. Foreign investor's interests and tax avoidance. In Soliman KS, editor, Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020. International Business Information Management Association, IBIMA. 2019. p. 9319-9328. (Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020).

Foreign investor's interests and tax avoidance

Abstract

Publication series

Conference

UN SDGs

Keywords

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