Wijaya, I Nyoman Agus and Prayogo, Enny and Handayani, Rini and Prihartono, Ivan (2021) Corporate Risk, Cost Shifting, and Tax Avoidance. Jurnal Akuntansi, 13 (2). pp. 200-213. ISSN 2085-8698
|
Text
Corporate Risk, Cost Shifting, and Tax Avoidance.pdf Download (1866Kb) | Preview |
|
|
Text
1.4 Peer Review_Rini Handayani_Corporate Risk, Cost Shifting, and Tax Avoidance..pdf Download (4Mb) | Preview |
|
|
Text
1.4 Peer Review_Enny Prayogo_Corporate Risk, Cost Shifting, and Tax Avoidance..pdf Download (4Mb) | Preview |
Abstract
This study aims to investigate relationship between corporate risk, cost shifting, and tax avoidance. Using 50 companies of all manufacturing companies listed in Indonesian Stock Exchange, we try to investigate a corporate risk, cost shifting and tax avoidance in annual report audited over long time periods (5 years) sequentially. Then, we test the relationship between corporate risk and cost shifting to tax avoidance that reduced the firm’s income tax payments. This study provides evidence that companies with high risk are more likely to do tax avoidance and companies that have a good strategy in allocating their costs are driven by the behavior of minimazing tax payments. We also find that the higher of corporate risk will increase corporate tax payment to Internal Revenue Services.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Corporate Risk, Cost Shifting, and Tax Avoidance |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 02 Apr 2022 05:47 |
| Last Modified: | 22 May 2022 06:13 |
| URI: | http://repository.maranatha.edu/id/eprint/30248 |
Actions (login required)
 |
View Item |
