hareholder’s Political Motives and Corporate Tax Avoidance

Abstract

This paper describes the relationship between shareholder's political motive and corporate tax avoidance using the

Untitled

“…They add that tax evasion is generally assessed at the corporate level; taxpayers ensure that the tax savings arising from tax planning exceed the costs of tax planning. Utomo et al (2016) conceive that the decision of tax evasion depends on the ownership structure of the companies. As a result, family-owned businesses are more likely to aggressively lower their tax burden in order to benefit from tax savings (Chen, 2010).…”

“…Finally, the fourth section discusses the results. Utomo et al (2016) believe that tax strategies put in place by companies depend primarily on directors with power and control. Thus, if a majority shareholder is in need for financing and has knowledge of tax matters, then the likelihood of resorting to tax evasion is significant.…”

Knowledge Collaboration among Tax Professionals through the Lens of a Community of Practice

“…Consequently, CoPs have different goals, roles, and methods of communication (Kimmerle et al 2013(Kimmerle et al ). et al 2022, tax avoidance (Dyreng et al 2019;Armstrong et al 2015;Utomo et al 2015), methods of tax accounting (Bergner and Heckemeyer 2017), and tax compliance (Hassan et al 2022;Wahab and Bakar 2021). Studies that focus on collaborating on knowledge among the tax community, especially its processes, are limited to the knowledge management (KM) domain, for example, sharing and communicating knowledge (Setyorini et al 2019;Hasseldine et al 2012;Okoh et al 2021).…”