避税天堂与企业避税协会:政治关系重要吗?

International Journal of Economics and Management Pub Date : 2022-01-01 DOI:10.47836/ijeamsi.16.1.001

Lulus Kurniasih, Y. Yusri, Ahmad Fahmi SYEKH HASSAN

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引用次数: 0

摘要

本研究特别探讨了避税天堂与企业避税之间的关系，以及政治关系在这种关系中的作用。我们使用两种类型的企业避税措施来捕捉企业避税作为一个整体和具体的利润转移方案。基于2010-2019年印度尼西亚跨国公司(MNC)的数据，我们发现与避税天堂相关的跨国公司与企业避税呈正相关。此外，我们的研究结果表明，政治联系显著调节避税天堂关系与企业避税的关联。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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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 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.

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来源期刊

International Journal of Economics and Management Economics, Econometrics and Finance-Economics, Econometrics and Finance (all)

CiteScore

1.80

自引率

0.00%

发文量

期刊介绍： The journal focuses on economics and management issues. The main subjects for economics cover national macroeconomic issues, international economic issues, interactions of national and regional economies, microeconomics and macroeconomics policies. The journal also considers thought-leading substantive research in the finance discipline. The main subjects for management include management decisions, Small Medium Enterprises (SME) practices, corporate social policies, digital marketing strategies and strategic management. The journal emphasises empirical studies with practical applications; examinations of theoretical and methodological developments. The journal is committed to publishing the high quality articles from economics and management perspectives. It is a triannual journal published in April, August and December and all articles submitted are in English. IJEM follows a double-blind peer-review process, whereby authors do not know reviewers and vice versa. Peer review is fundamental to the scientific publication process and the dissemination of sound science.