Political costs, monitoring mechanisms, and tax avoidance: case of the hospitality industry / Alwan Sri Kustono, Rochman Effendi and Anindya Dianing Pratiwi

• Главные авторы: Sri Kustono, Alwan (Автор), Effendi, Rochman (Автор), Pratiwi, Anindya Dianing (Автор)
• Формат: ‌
• Опубликовано: Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam, 2023-08.
• Предметы: Article; PeerReviewed
• Online-ссылка: Link Metadata

This study aimed to examine the causes of tax avoidance in the hospitality sub-sectors based on political costs and monitoring mechanisms. Data were collected from the Indonesia Stock Exchange for the 2014-2021 reporting period, resulting in 168 firm-year observations. Nine hypotheses were tested us...