Association of tax haven and corporate tax avoidance: does political connection matter?

Association of tax haven and corporate tax avoidance: does political connection matter?

This study specifically examines the association between tax haven and corporate tax avoidance, along with the role of political connection in the association. We use two types of corporate tax avoidance measurements to capture corporate tax avoidance as a whole and the specific profit-shifting sch...

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Main Authors: Kurniasih, Lulus, Yusri, Yusniyati, Syekh Hassan, Ahmad Fahmi
Format: Article
Published: Universiti Putra Malaysia 2022
Online Access:http://psasir.upm.edu.my/id/eprint/103470/
http://www.ijem.upm.edu.my/vol16noS1
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Institution: Universiti Putra Malaysia
id my.upm.eprints.103470
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spelling my.upm.eprints.1034702023-06-07T06:24:37Z http://psasir.upm.edu.my/id/eprint/103470/ Association of tax haven and corporate tax avoidance: does political connection matter? Kurniasih, Lulus Yusri, Yusniyati Syekh Hassan, Ahmad Fahmi This study specifically examines the association between tax haven and corporate tax avoidance, along with the role of political connection in the association. We use two types of corporate tax avoidance measurements to capture corporate tax avoidance as a whole and the specific profit-shifting scheme. Based on the data of Indonesian multinational companies (MNC) over the 2010–2019 period, we find that MNC with tax haven affiliation is positively associated with corporate tax avoidance. Moreover, our result indicates that political connection significantly moderates the association of tax haven affiliation and corporate tax avoidance. Universiti Putra Malaysia 2022 Article PeerReviewed Kurniasih, Lulus and Yusri, Yusniyati and Syekh Hassan, Ahmad Fahmi (2022) Association of tax haven and corporate tax avoidance: does political connection matter? International Journal of Economics and Management, 16 (spec.1). pp. 1-13. ISSN 1823-836X; ESSN: 2600-9390 http://www.ijem.upm.edu.my/vol16noS1 10.47836/ijeamsi.16.1.001
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
description This study specifically examines the association between tax haven and corporate tax avoidance, along with the role of political connection in the association. We use two types of corporate tax avoidance measurements to capture corporate tax avoidance as a whole and the specific profit-shifting scheme. Based on the data of Indonesian multinational companies (MNC) over the 2010–2019 period, we find that MNC with tax haven affiliation is positively associated with corporate tax avoidance. Moreover, our result indicates that political connection significantly moderates the association of tax haven affiliation and corporate tax avoidance.
format Article
author Kurniasih, Lulus
Yusri, Yusniyati
Syekh Hassan, Ahmad Fahmi
spellingShingle Kurniasih, Lulus
Yusri, Yusniyati
Syekh Hassan, Ahmad Fahmi
Association of tax haven and corporate tax avoidance: does political connection matter?
author_facet Kurniasih, Lulus
Yusri, Yusniyati
Syekh Hassan, Ahmad Fahmi
author_sort Kurniasih, Lulus
title Association of tax haven and corporate tax avoidance: does political connection matter?
title_short Association of tax haven and corporate tax avoidance: does political connection matter?
title_full Association of tax haven and corporate tax avoidance: does political connection matter?
title_fullStr Association of tax haven and corporate tax avoidance: does political connection matter?
title_full_unstemmed Association of tax haven and corporate tax avoidance: does political connection matter?
title_sort association of tax haven and corporate tax avoidance: does political connection matter?
publisher Universiti Putra Malaysia
publishDate 2022
url http://psasir.upm.edu.my/id/eprint/103470/
http://www.ijem.upm.edu.my/vol16noS1
_version_ 1769844465189519360

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