Institutional Ownership and Tax Avoidance: A Review Agency Theory

Pasca Putra; Dedy Syah; Baginda Simatupang

Proceedings of The 5th Annual International Seminar on Trends in Science and Science Education, AISTSSE 2018, 18-19 October 2018, Medan, Indonesia

Research Article

Institutional Ownership and Tax Avoidance: A Review Agency Theory

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@INPROCEEDINGS{10.4108/eai.18-10-2018.2287316,
    author={Pasca Dwi Putra and Dedy Husrizal Syah and Baginda Halim Simatupang},
    title={Institutional Ownership and Tax Avoidance: A Review Agency Theory},
    proceedings={Proceedings of The 5th Annual International Seminar on Trends in Science and Science Education, AISTSSE 2018, 18-19 October 2018, Medan, Indonesia},
    publisher={EAI},
    proceedings_a={AISTSSE},
    year={2019},
    month={10},
    keywords={institutional ownership tax avoidance indonesia singapore},
    doi={10.4108/eai.18-10-2018.2287316}
}

Pasca Dwi Putra
Dedy Husrizal Syah
Baginda Halim Simatupang
Year: 2019
Institutional Ownership and Tax Avoidance: A Review Agency Theory
AISTSSE
EAI
DOI: 10.4108/eai.18-10-2018.2287316

Pasca Dwi Putra¹^,*, Dedy Husrizal Syah², Baginda Halim Simatupang²

1: Department of Business Education, Universitas Negeri Medan, Medan, Indonesia
2: Department of Accounting, Universitas Negeri Medan, Medan, Indonesia

*Contact email: sgacenter@gmail.com

Abstract

Differences in interests between owners and managers cause information submitted to financial statements to be incorrect. The interests of owners who want increased company performance and value cause managers to plan strategies, one of which is tax avoidance. Therefore, this study aims to determine the conflict of interest between managers and owners who are described through institutional ownership of tax avoidance practices. This research was conducted on manufacturing companies listed on the Indonesia and Singapore Stock Exchanges. The results of this study became the basis of tax avoidance practices that occurred in the two countries as an implication of agency theory.

Keywords: institutional ownership tax avoidance indonesia singapore

Published: 2019-10-04
Publisher: EAI

: http://dx.doi.org/10.4108/eai.18-10-2018.2287316