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https://ptsldigital.ukm.my/jspui/handle/123456789/485879| Title: | Shareholders' political motives and corporate tax avoidance: evidence from Indonesia |
| Authors: | Suryo Utomo (P62905) |
| Supervisor: | Mohd. Rizal Palil, Prof. Madya Dr. |
| Keywords: | Corporations -- Taxation -- Indonesia Indonesia -- Politics and government Universiti Kebangsaan Malaysia -- Dissertations Dissertations, Academic -- Malaysia |
| Issue Date: | 2018 |
| Description: | Many corporate shareholders around the world actively participated in their country's political arena, either as politicians or as donors to political parties. In order to maintain their political activities, they need easy, cheap and large sources of funds. One of the possible sources of funds is the undisbursed income tax payment to the government. However, this predicament has aroused the suspicion of taxation authorities on the extent of shareholders corporate tax compliance. Since corporate tax avoidance and shareholders political motives are attached to two different entities (i.e. corporations and individuals), it seems practically impossible to measure the direct relationship between the variables. Also, research into these areas and knowledge of the relationship between them is limited. In response, this thesis specifically examines the relationship between shareholders political motive and corporate tax avoidance using the Fraud-Risk Theory framework. Using a quantitative approach to address the various research questions and testable hypotheses, this study employs a unique panel data derived from Indonesian companies during 2004 and 2014. A total of 252 entities, comprising 2,772 firm-year observations, were observed and analysed. Results from multivariate data analysis support the notion that there is significant negative relationship between the two variables under study. Therefore, this study concludes that shareholders political motive is negatively related to corporate tax compliance level, and shareholders political motive can be considered as a factor that has significant negative influence on corporate tax avoidances decision.,Certification of Master's/Doctoral Thesis is not available,Ph.D. |
| Pages: | 373 |
| Call Number: | HD2753.I5U883 2018 tesis |
| Publisher: | UKM, Bangi |
| Appears in Collections: | Faculty of Economy and Management / Fakulti Ekonomi dan Pengurusan |
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|---|---|---|---|---|
| ukmvital_109137+SOURCE1+SOURCE1.0.PDF Restricted Access | 3.76 MB | Adobe PDF |  View/Open |
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