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Analysis of the influence of cash liquidity on corporate tax avoidance (Empirical study on non-financial and non-insurance companies listed in Indonesia stock exchange)
| Content Provider | Scilit |
|---|---|
| Author | Handaka, Riya Dwi Medriansyah, Yandri |
| Copyright Year | 2020 |
| Description | One of the principles of tax collection is convenience, which means that tax payments are supposed to be done at the time when the Taxpayer feels comfortable paying it. In the case of income tax, the right time is when the income is earned. By considering the tax in the company's cash outflow, issues such as the company's cash condition becoming a motive for taxpayers in their decision to avoid taxes started to crop up. This study aims to prove whether the condition of the company's cash situation can be a taxpayer's motive for tax avoidance. By using Stanfield's model, we studied non-financial and non-insurance companies that are listed on the Indonesia Stock Exchange from 2012 – 2017. Results found no evidence of the relationship between the company's cash conditions for the three proxies, and the behavior of taxpayers in avoiding tax payments. Book Name: Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0? |
| Related Links | https://content.taylorfrancis.com/books/download?dac=C2019-0-07172-6&isbn=9780367822965&doi=10.1201/9780367822965-73&format=pdf |
| Ending Page | 366 |
| Page Count | 4 |
| Starting Page | 363 |
| DOI | 10.1201/9780367822965-73 |
| Language | English |
| Publisher | Informa UK Limited |
| Publisher Date | 2020-08-07 |
| Access Restriction | Open |
| Subject Keyword | Book Name: Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0? Business and Management Tax Avoidance Stock Exchange Insurance Companies Cash Listed Indonesia Stock |
| Content Type | Text |
| Resource Type | Chapter |
