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Tax Avoidance and Corporate Risk in Indonesia: The Role of Tax Risk and Executive Characteristics

Year: 2024

Type: article

Abstract: This study aims to examine the impact of tax avoidance on corporate risk, utilizing tax risk and executive characteristics as moderating factors. Those in executive positions are perceived to exert influence over their decisions, including those pertaining to the avoidance of taxes, which could be considered a risky decision. The study utilizes ten years of data to analyze the long-term tax avoidance patterns of non-financial Indonesian companies. The findings reveal that over the long run, tax avoidance practices can amplify a corporate's risk, and that tax risk and executive characteristics have been shown to intensify the impact of tax avoidance on corporate risk.

Source: JURNAL AKUNTANSI UNESA

DOI: 10.26740/akunesa.v13n1.p62-72

Authors: Verani Carolina, Nunik Lestari Dewi, Steven Asher

Institution: Maranatha Christian University

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4411778572

FWCI:

Cites: 27

Cited by:

Related to: 10