Political costs, monitoring mechanisms, and tax avoidance: case of the hospitality industry / Alwan Sri Kustono, Rochman Effendi and Anindya Dianing Pratiwi
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...
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| Main Authors: | , , |
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| Format: | Book |
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Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam,
2023-08.
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| Online Access: | Link Metadata |
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