Shareholder’s political motive and corporate tax avoidance
This paper describes the relationship between shareholder’s political motive and corporate tax avoidance using the Fraud-Risk Theory framework. Many corporate shareholders around the world actively participated in their country’s political arena, either as politicians or as donors to political parti...
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Main Authors: | Suryo Utomo,, Mohd Rizal Palil,, Romlah Jaffar,, Rosiati Ramli, |
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Format: | Article |
Language: | English |
Published: |
Fakulti Ekonomi dan Pengurusan
2015
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Online Access: | http://journalarticle.ukm.my/9583/1/7229-33165-1-PB.pdf http://journalarticle.ukm.my/9583/ http://ejournal.ukm.my/ajac/issue/view/748/showToc |
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