Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Vol. 11 No. 2 (2024)

Business Strategy, Multinational Companies, Integrated Reporting, and Tax Avoidance

Putri Nurmala (Universitas Pamulang)
Trisna Dwi Febianti (Universitas Pamulang)
Akhmad Sigit Adiwibowo (Universitas Pamulang)



Article Info

Publish Date
22 Jul 2024

Abstract

This research investigates the relationship between corporate strategy, multinational corporations, and integrated reporting on tax avoidance. A quantitative investigation depends on secondary data sources to collect its findings. This study's population consists of companies registered to trade on the Indonesia Stock Exchange between 2017 and 2021. The research was conducted in Indonesia. The research sample was obtained using an intended sampling approach, and as a result, the total number of companies in the sample was 90. This study found that multinational firms and integrated reporting had little impact on tax avoidance. It was revealed, however, that corporate strategy has a significant negative impact on tax avoidance. It is now uncommon to examine the impact of integrated reporting on tax avoidance, which is one of the reasons this study is so intriguing.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding ...