Financial and governance factors toward tax avoidance with firm value and audit quality interaction / Vidiyanna Rizal Putri

Financial criminology in the form of tax avoidance practices has become a common issue in business entities in Indonesia. Legal profit maximization through exploiting tax loopholes is a common practice, reducing companies' tax obligations to the state. Although seemingly astute, it sparks ethic...

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Main Author:	Erizal, Vidiyanna Rizal Putri
Format:	Thesis
Language:	English
Published:	2024
Subjects:	Financial management Business finance Corporation finance
Online Access:	https://ir.uitm.edu.my/id/eprint/107496/1/107496.pdf
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id	my-uitm-ir.107496
record_format	uketd_dc
spelling	my-uitm-ir.1074962024-12-09T22:44:29Z Financial and governance factors toward tax avoidance with firm value and audit quality interaction / Vidiyanna Rizal Putri 2024 Erizal, Vidiyanna Rizal Putri Financial management. Business finance. Corporation finance Financial criminology in the form of tax avoidance practices has become a common issue in business entities in Indonesia. Legal profit maximization through exploiting tax loopholes is a common practice, reducing companies' tax obligations to the state. Although seemingly astute, it sparks ethical concerns and diminishes state revenues. Tax avoidance isn't exclusive to financial institutions, with various factors influencing its prevalence in the banking and non-bank financial sectors. Financial and governance factors play pivotal roles, while interventions in corporate value and high-quality audits, especially by reputable "big four" firms, empower companies to exploit tax loopholes confidently. The research aims to scrutinize these influences on tax avoidance in listed banks and non-bank financial institutions on the Indonesia Stock Exchange from 2015 to 2021.. There are only 61 banks and non-bank financial institutions that meet the criteria for the purposive sampling technique. In this context, previous research has yet to explore the influence of firm value and audit quality. Intervention against tax avoidance. 2024 Thesis https://ir.uitm.edu.my/id/eprint/107496/ https://ir.uitm.edu.my/id/eprint/107496/1/107496.pdf text en public phd doctoral Universiti Teknologi MARA (UiTM) Accounting Research Institute
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
topic	Financial management Business finance Corporation finance
spellingShingle	Financial management Business finance Corporation finance Erizal, Vidiyanna Rizal Putri Financial and governance factors toward tax avoidance with firm value and audit quality interaction / Vidiyanna Rizal Putri
description	Financial criminology in the form of tax avoidance practices has become a common issue in business entities in Indonesia. Legal profit maximization through exploiting tax loopholes is a common practice, reducing companies' tax obligations to the state. Although seemingly astute, it sparks ethical concerns and diminishes state revenues. Tax avoidance isn't exclusive to financial institutions, with various factors influencing its prevalence in the banking and non-bank financial sectors. Financial and governance factors play pivotal roles, while interventions in corporate value and high-quality audits, especially by reputable "big four" firms, empower companies to exploit tax loopholes confidently. The research aims to scrutinize these influences on tax avoidance in listed banks and non-bank financial institutions on the Indonesia Stock Exchange from 2015 to 2021.. There are only 61 banks and non-bank financial institutions that meet the criteria for the purposive sampling technique. In this context, previous research has yet to explore the influence of firm value and audit quality. Intervention against tax avoidance.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Erizal, Vidiyanna Rizal Putri
author_facet	Erizal, Vidiyanna Rizal Putri
author_sort	Erizal, Vidiyanna Rizal Putri
title	Financial and governance factors toward tax avoidance with firm value and audit quality interaction / Vidiyanna Rizal Putri
title_short	Financial and governance factors toward tax avoidance with firm value and audit quality interaction / Vidiyanna Rizal Putri
title_full	Financial and governance factors toward tax avoidance with firm value and audit quality interaction / Vidiyanna Rizal Putri
title_fullStr	Financial and governance factors toward tax avoidance with firm value and audit quality interaction / Vidiyanna Rizal Putri
title_full_unstemmed	Financial and governance factors toward tax avoidance with firm value and audit quality interaction / Vidiyanna Rizal Putri
title_sort	financial and governance factors toward tax avoidance with firm value and audit quality interaction / vidiyanna rizal putri
granting_institution	Universiti Teknologi MARA (UiTM)
granting_department	Accounting Research Institute
publishDate	2024
url	https://ir.uitm.edu.my/id/eprint/107496/1/107496.pdf
_version_	1818588226541060096

Financial and governance factors toward tax avoidance with firm value and audit quality interaction / Vidiyanna Rizal Putri

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