Management incentives and foreign ownership effect on tax avoidance with the presence of credit risk / Vidiyanna Rizal Putri … [et al.]

• Main Authors: Rizal Putri, Vidiyanna, Zakaria, Nor Balkish, Said, Jamaliah, Abdul Azis, Maz Ainy, Aditama Putra, Mohammad Ravi
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2023
• Subjects: Entrepreneurship. Risk and uncertainty; Revenue. Taxation. Internal revenue
• Online Access: https://ir.uitm.edu.my/id/eprint/83427/1/83427.pdf; https://ir.uitm.edu.my/id/eprint/83427/; https://apmaj.uitm.edu.my/

Avoiding taxes, combined with government underfunding, calls into question the fairness of the tax system. While tax planning is considered legal, tax avoidance is considered illegal. Legitimate tax avoidance may involve the use of financial tools and other arrangements to obtain a tax outcome that...