The effect of environmental uncertainty on tax avoidance with corporate governance as a moderator

• Autorzy: Donelia Felia , Elfina Astrella Sambuaga
• Języki publikacji: EN

Abstrakty

EN

The study aims to examine the effect of environmental uncertainty on tax avoidance and the moderating effects of corporate governance. Data collection uses secondary data derived from the financial statements and annual reports of companies listed on the Indonesia Stock Exchange for the period of 2017-2019, using the S&P Capital IQ database. The population of this study consists of 80 companies with an observation period of 3 years. Thus, the total of research observations is 240, obtained by the purposive sampling method. The results showed that environmental uncertainty negatively affects tax avoidance. The indicators of corporate governance, which is an independent board of commissioners, can strengthen the relationship between environmental uncertainty and tax avoidance, while audit quality is proven to weaken the relationship between environmental uncertainty and tax avoidance(original abstract)

Słowa kluczowe

EN

Tax avoidance; Corporate governance; Quality audit

PL

Unikanie opodatkowania; Ład korporacyjny; Audyt jakości

• Czasopismo: Journal of Management and Financial Sciences
• Rocznik: 2023
• Tom: 16
• Numer: nr 47
• Strony: 51--69

Twórcy

autor

Donelia Felia

• Universitas Pelita Harapan, Tangerang, Banten, Indonesia

autor

Elfina Astrella Sambuaga

• Universitas Pelita Harapan, Tangerang, Banten, Indonesia

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