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Authors:  Nuritomo 1 ; Ancella A. Hermawan 2 and Sidharta Utama 2

Affiliations: 1 Universitas Atma Jaya Yogyakarta, Indonesia ; 2 Universitas Indonesia, Indonesia

Keyword(s): tax avoidance, tax expenses, related party transaction, marginal tax rate, corporate governance.

Abstract: This study researches on tax avoidance practice through foreign related party transaction and the effect of corporate governance on the relationship between the shareholder's tax expenses and foreign related party transaction. Different from other studies that use related party transaction entirely, this study uses a foreign related party transaction. Related party transaction will be beneficial only if it is done on the company with different tax rate. If it is done in Indonesia that has a flat income tax rate, foreign related party transaction can be used to avoid tax. Using data from 301 listed companies in Indonesia, this study finds that tax avoidance in Indonesia is undertaken by increasing foreign related party transaction. The use of foreign related party transaction can tell more about tax avoidance strategy compared to related party transaction in totally. The related party transaction to a country with a lower tax rate can be one of tax avoidance strategy in Indonesia to g et a tax benefit. This study also finds that the corporate governance can weaken the effect of the shareholder's tax expenses on the related party transaction meaning to lower the tax avoidance practice through the mechanism of related foreign party transaction. (More)

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Paper citation in several formats:
Nuritomo.; A. Hermawan, A. and Utama, S. (2019). Foreign Related Parties Transactions as Tax Avoidance Strategy in Indonesia: The Role of Corporate Governance. In Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - SEABC; ISBN 978-989-758-387-2; ISSN 2184-5212, SciTePress, pages 37-46. DOI: 10.5220/0008436600370046

@conference{seabc19,
author={Nuritomo. and Ancella {A. Hermawan}. and Sidharta Utama.},
title={Foreign Related Parties Transactions as Tax Avoidance Strategy in Indonesia: The Role of Corporate Governance},
booktitle={Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - SEABC},
year={2019},
pages={37-46},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008436600370046},
isbn={978-989-758-387-2},
issn={2184-5212},
}

TY - CONF

JO - Proceedings of the 4th Sriwijaya Economics, Accounting, and Business Conference - SEABC
TI - Foreign Related Parties Transactions as Tax Avoidance Strategy in Indonesia: The Role of Corporate Governance
SN - 978-989-758-387-2
IS - 2184-5212
AU - Nuritomo.
AU - A. Hermawan, A.
AU - Utama, S.
PY - 2019
SP - 37
EP - 46
DO - 10.5220/0008436600370046
PB - SciTePress

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