Proceedings of the 3rd Economics and Business International Conference, EBIC 2022, 22 September 2022, Medan, North Sumatera, Indonesia

Research Article

Military Experience, Corporate Governance & Tax Avoidance, Evidence From Indonesia Manufacture

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  • @INPROCEEDINGS{10.4108/eai.22-9-2022.2341399,
        author={Ilham Condro  Prabowo and Alvin Cornelyus  Wang},
        title={Military Experience, Corporate Governance \& Tax Avoidance, Evidence From Indonesia Manufacture},
        proceedings={Proceedings of the 3rd Economics and Business International Conference, EBIC 2022, 22 September 2022, Medan, North Sumatera, Indonesia},
        publisher={EAI},
        proceedings_a={EBIC},
        year={2024},
        month={4},
        keywords={military experience good corporate governance tax avoidance management incentives},
        doi={10.4108/eai.22-9-2022.2341399}
    }
    
  • Ilham Condro Prabowo
    Alvin Cornelyus Wang
    Year: 2024
    Military Experience, Corporate Governance & Tax Avoidance, Evidence From Indonesia Manufacture
    EBIC
    EAI
    DOI: 10.4108/eai.22-9-2022.2341399
Ilham Condro Prabowo1,*, Alvin Cornelyus Wang1
  • 1: Universitas Bina Nusantara
*Contact email: iprabowo@binus.edu

Abstract

This study was conducted to determine the effect of Military Experience and Good Corporate Governance on tax avoidance moderated by Management Incentives in manufactured companies listed on Indonesia Stock Exchange in 2017-2021. Purposive sampling is the method taken to fix the research’s sample, with sample of 30 companies. Data analysis used moderated regression analysis to assure the effect of each independent and moderator variable on the dependent variable. The results show that military experience and good corporate governance have no significant effect on tax avoidance, where management incentives cannot moderate both.