Tax Tightrope: The Perils of Foreign Ownership, Executive Incentives and Transfer Pricing in Indonesian Banking

QR Code

Tax Tightrope: The Perils of Foreign Ownership, Executive Incentives and Transfer Pricing in Indonesian Banking

Despite being a crucial source of funding for the government, tax revenue collection in Indonesia has yet to reach its ideal and satisfying level for the economy. Therefore, this study explores the impact of executive incentives, foreign ownership, and transfer pricing on tax avoidance. The conventi...

Full description

Bibliographic Details
Published in:	Journal of Risk and Financial Management
Main Author:	Putri V.R.; Zakaria N.B.; Said J.; Ghapar F.; Anita R.
Format:	Article
Language:	English
Published:	Multidisciplinary Digital Publishing Institute (MDPI) 2024
Online Access:	https://www.scopus.com/inward/record.uri?eid=2-s2.0-85183405558&doi=10.3390%2fjrfm17010026&partnerID=40&md5=8d76f01aae9d5e5038abd21c41a36e9a

Similar Items

TAX AVOIDANCE AND EARNINGS MANAGEMENT IN MALAYSIAN FIRMS: IMPACT OF TAX INCENTIVES
by: Ali S.M.; Norhashim M.; Jaffar N.
Published: (2024)

Financial and government factors involved in tax avoidance: Evidence in financial institutions of Indonesia
by: Putri V.R.; Zakaria N.B.; Said J.
Published: (2024)

Tax Incentive Recipient Firm Characteristics and Performance within Malaysian Small and Medium Firms
by: Ali S.M.; Norhashim M.; Jaffar N.
Published: (2022)

The influence of commodity murabahah transactions on the islamic foreign exchange option price: Empirical evidence from a dual banking system
by: Baharin A.A.; Muda R.; Oladapo I.A.; Alwi S.F.S.
Published: (2021)

Indonesian mining companies’ social responsibility performance: the role of ownership structure and sharia compliance
by: Umar Mai M.; Edman Syarief M.; Setiawan I.; Burhany D.I.; Ruhana N.; Amin H.; Jamaluddin M.R.
Published: (2024)

The Efficiency of Indonesian Commercial Banks: Does the Banking Industry Competition Matter?
by: Sari S.; Ajija S.R.; Wasiaturrahma W.; Ahmad R.A.R.
Published: (2022)

Ownership Structure and Tax Avoidance in Asia: a Systematic Literature Review and a Research Agenda
by: Syukur M.; Madah Marzuki M.; Zakaria M.
Published: (2022)

Examining the impact of corporate governance and family ownership on corporate performance: evidence from the Indonesian Stock Exchange
by: Nasir A.; Wan Ismail W.A.; Kamarudin K.A.; Zarefar A.; Armadani
Published: (2024)

Is renewable heat incentive the future?
by: Abu-Bakar S.H.; Muhammad-Sukki F.; Ramirez-Iniguez R.; Mallick T.K.; McLennan C.; Munir A.B.; Mohd Yasin S.H.; Abdul Rahim R.
Published: (2013)

Assessing the revenue efficiency of domestic and Foreign Islamic Banks: Empirical evidence from Malaysia
by: Sufian F.; Kamarudin F.; Mohd Noor N.H.H.
Published: (2013)

Early warning indicators for systemic banking crises: Household debt and property prices
by: Samad K.A.; Daud S.N.M.; Dali N.R.S.M.
Published: (2020)

Does CSR affect tax avoidance? Moderating role of political connections in Bangladesh banking sector
by: Rashid M.H.U.; Begum F.; Hossain S.Z.; Said J.
Published: (2024)

Determinats of reinvestment allowance (RA) tax incentive utilization in embracing industry 4.0; [Czynniki wykorzystania inicjatywy inwestycyjnej ulgi podatkowej (RA) w adopcji przemysłu 4.0.]
by: Hamid N.A.; Hamzah F.H.A.; Noor R.M.; Azali N.M.
Published: (2018)

Effect of RE Incentive on Base Electricity Tariff Under Incentive Based Regulation Framework Using System Dynamics Approach: Case of Malaysia
by: Ahmad N.H.; Dahlan N.Y.; Bazin N.E.N.; Markom A.M.; Atan F.M.
Published: (2024)

Effect of RE Incentive on Base Electricity Tariff Under Incentive Based Regulation Framework Using System Dynamics Approach: Case of Malaysia
by: Ahmad, et al.
Published: (2024)

The important development of executing of ‘waqf irsod’ in contemporary Malaysia
by: Bhari A.; Rani M.A.M.; Rahman A.A.; Radzi N.A.M.; Abdullah L.; Rosele M.I.; Sayin B.; Hamid M.H.A.
Published: (2016)

Systematic Literature Review on green IT practice and executional factors
by: Jailani F.A.K.; Abdullah L.M.
Published: (2017)

Risk Management Practices and the Performance of Indonesian and Malaysian Islamic Banks: Does Digitalization Mediate This Nexus?
by: Afgani K.F.; Marzuki M.M.; Majid W.Z.N.A.; Nasser S.D.T.K.; Syukur M.; Wiryono S.K.; Rahadi R.A.; Boediman A.; Ali Q.
Published: (2024)

A content analysis of creative execution on green advertisements in Malaysia
by: Saahar-Saabar S.; Fiah A.F.M.; Halim A.A.; Nor A.M.
Published: (2011)

Urgency of the Legal Structure Reformation for Law in Execution of Criminal Sanctions
by: Widyawati A.; Pujiyono P.; Rochaeti N.; Ompoy G.; Zaki N.N.B.M.
Published: (2022)

Assessment execution monitoring model for electrical and electronic engineering programmes
by: Mansor W.; Taib M.N.; Rahimullah B.N.S.; Isa N.M.; Samad M.; Madzhi N.K.
Published: (2017)

Do Foreign Investment Flow and Overconfidence Influence Stock Price Movement? A Comparative Analysis before and after the COVID-19 Lockdown
by: Sukmadilaga C.; Fitri A.N.; Ghani E.K.
Published: (2023)

Tax fraud risk judgment: The lens of tax auditors and tax investigators
by: Khalid N.H.; Sanusi Z.M.
Published: (2024)

Deep Learning Model for Enhancing Automated Recycling Machine with Incentive Mechanisms
by: Tomari R.; Kadir A.A.; Zakaria W.N.W.; Das D.; Azni M.B.
Published: (2024)

SDN-assisted technique for traffic control and information execution in vehicular adhoc networks
by: Tao H.; Zain J.M.; Band S.B.; Sundaravadivazhagan B.; Mohamed A.; Marhoon H.A.; Ogbonnia O.O.; Young P.
Published: (2022)

The Influence of Work Adjustment of Malaysian Expatriate Executives in Malaysian Construction Companies Overseas
by: Zainol H.; Wahid A.M.A.; Ahmad A.C.; Tharim A.H.A.; Ismail N.
Published: (2014)

SUSTAINABLE AFFORDABLE STRUCTURAL MODEL IN HOME OWNERSHIP
by: Ismail S.; Manaf A.A.; Hussain M.Y.; Awang Z.; Azian F.U.M.; Syarifuddin N.
Published: (2023)

Comparison of Short-Term and Long-Term Estimation of Syariah Banking Performance
by: Wahyudi H.; Ciptawaty U.; Ratih A.; Putri R.D.; Ahmad M.; Mirza Br A.D.
Published: (2023)

Adoption of tax digitalisation among Malaysian tax practitioners
by: Zakaria M.; Ahmad W.N.W.; Hussin N.C.; Hassan R.A.; Marzuki M.M.; Syukur M.; Sari E.N.
Published: (2024)

Integrating ICT skills and tax software in tax education: A survey of Malaysian tax practitioners' perspectives
by: Ling L.M.; Nawawi N.H.A.
Published: (2010)

Determinants of tax compliance among individual tax payers in Malaysia
by: Hamid N.A.; Norzelan N.A.; Mohd Faizul F.N.; Othman N.; Musatin R.; Khaidzi N.A.; Rasit Z.A.; Rashid N.
Published: (2020)

Non-monetary Incentives for Participatory Sensing Data Collection: A Sequential Explanatory Design
by: Anawar S.; Adnan W.A.W.
Published: (2024)

COMMON-SENSICAL INCENTIVE REWARD IN DEEP ACTOR-CRITIC REINFORCEMENT LEARNING FOR MOBILE ROBOT NAVIGATION
by: Sendari, et al.
Published: (2024)

COMMON-SENSICAL INCENTIVE REWARD IN DEEP ACTOR-CRITIC REINFORCEMENT LEARNING FOR MOBILE ROBOT NAVIGATION
by: Sendari S.; Muladi; Ardiyansyah F.; Setumin S.; Mokhtar N.B.; Lin H.-I.; Hartono P.
Published: (2024)

BIM-BASED PROJECT CONTRACTORS' PERSPECTIVE OF BUILDING INFORMATION MODELING (BIM) USES IN THE BIM EXECUTION PLAN
by: Wan Mohammad W.N.S.; Mamter S.; Nhari R.N.R.; Zamri N.A.; Hasan H.S.M.; Haron N.
Published: (2024)

Exploring the challenges faced by female executives in the Malaysian oil palm plantation industry: a qualitative study
by: Roslam A.I.A.; Mohammad Azam N.H.; Aziz N.N.H.; Saili J.; Zulkefli F.; Kamil M.Z.; Sapak Z.; Sharifah Mazenah W.Y.; Saili A.R.
Published: (2023)

Incentive Management, Corporate Social Responsibility, Political Connections, and Firm Value: The Moderating Role of Corporate Governance
by: Nurlaela S.; Rahmawati; Widagdo A.K.; Joseph C.; Amperawati E.D.; Kiswanto
Published: (2024)

Risk transfer and risk retention in the banking, construction, extractive, and insurance industries
by: Mustaffha N.; Yusuf S.N.S.; Kasim N.; Tapsir R.; Din G.
Published: (2024)

Trust in Government and Tax Compliance in Indonesia and Malaysia: Do Ethics and Tax Amnesty Matter?
by: Novita S.; Lasmana M.S.; Yusof N.A.M.; Safeei R.; Chuen L.C.
Published: (2024)

Tax professionals' perception of tax system complexity: Some preliminary empirical evidence from Portugal
by: Borrego A.C.; Loo E.C.; Lopes C.M.M.; Ferreira C.M.S.
Published: (2015)