Determinants of Manufacturing Company Tax Avoidance In Indonesia, Independent Commissioner As Moderating Period 2015 – 2020
Abstract:The practice of tax avoidance cannot be avoided as long as the tax regulations are still multi-interpreted. Tax avoidance also occurs because of the lack of a humanistic approach, as referred to in organizational legitimacy theory, planned behavior theory, stakeholder theory of corporation and agency theory. Basically, humans prefer to get rewards and avoid punishment. Tax policy provides more rewards than punishment. In addition, the theological approach for company executives is not carried out and considers… Show more
Set email alert for when this publication receives citations?
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.