Vai trò của cổ đông trong việc kiểm soát sự trốn thuế: bằng chứng từ các quốc gia ASEAN

Nindhita Nisrina Sari1, Siti Nuryanah1
1Department of Accounting, Faculty of Economics and Business, Universitas Indonesia, Depok City, Indonesia

Tóm tắt

Mục đích của nghiên cứu này là điều tra vai trò của các cổ đông lớn không kiểm soát (NCLSs) đối với sự trốn thuế của doanh nghiệp. Nghiên cứu cũng xem xét liệu quyền sở hữu gia đình có điều chỉnh mối quan hệ giữa NCLSs và sự trốn thuế hay không. Nghiên cứu này là một công trình thực nghiệm sử dụng mẫu từ 1.092 năm doanh nghiệp được niêm yết từ bốn quốc gia ASEAN: Indonesia, Malaysia, Philippines và Thái Lan. Dữ liệu được phân tích bằng phương pháp hồi quy dữ liệu bảng. Kết quả cho thấy NCLSs có mối liên hệ tiêu cực với sự trốn thuế doanh nghiệp, cho thấy rằng NCLSs có động lực để trở thành kiểm soát doanh nghiệp thông qua việc giám sát và kiềm chế vấn đề đại diện, nhưng không liên quan đến gia đình kiểm soát. Nghiên cứu này mở rộng nghiên cứu trước đó bằng cách điều tra vai trò của quyền sở hữu gia đình như một yếu tố điều chỉnh vì quyền sở hữu gia đình thường bao gồm các thành viên gia đình trong các vị trí quản lý và hội đồng. Nghiên cứu này đưa ra một hàm ý thực tiễn rằng các nhà quản lý cần cải thiện chính sách quản trị doanh nghiệp để tăng cường bảo vệ quyền lợi của các cổ đông thiểu số.

Từ khóa

#cổ đông lớn không kiểm soát #trốn thuế #quyền sở hữu gia đình #quản trị doanh nghiệp #bảo vệ cổ đông thiểu số

Tài liệu tham khảo

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