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

• Main Authors: Sri Kustono, Alwan (Author), Effendi, Rochman (Author), Pratiwi, Anindya Dianing (Author)
• Format: Book
• Published: Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam, 2023-08.
• Subjects: Article; PeerReviewed
• Online Access: 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...