Do Investors Care about Tax Avoidance? Evidence from Indonesia

Carolina, Verani and Eddy, Endah Purnama Sari (2024) Do Investors Care about Tax Avoidance? Evidence from Indonesia. International Journal of Accounting, Management, and Economics and Social Sciences (IJAMESC), 2 (6). pp. 2056-2063. ISSN 2986-8645

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Abstract

The purpose of this study is to investigate the response of investors to instances of corporate tax avoidance in Indonesia, which is typified by corporate risk and firm value. This research employs data from all companies listed on the Indonesian Stock Exchange, with the exception of financial sector companies, for the four-year period between 2020 and 2023. The research method is panel data regression, with the Common Effect Model identified as the optimal regression model. The findings indicate that tax avoidance is associated with an increase in corporate risk, yet in the short term, it is linked to an increase in firm value. This research concludes that investors perceive tax avoidance behavior in a negative light.

Item Type: Article
Contributors:
ContributionContributorsNIDN/NIDKEmail
AuthorCarolina, VeraniUNSPECIFIEDUNSPECIFIED
AuthorEddy, Endah Purnama SariUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: Tax Avoidance, Corporate Risk, Firm Value
Subjects: H Social Sciences > HG Finance
Depositing User: Perpustakaan Maranatha
Date Deposited: 28 Mar 2025 09:56
Last Modified: 28 Mar 2025 09:56
URI: http://repository.maranatha.edu/id/eprint/33645

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