THE ROLE OF DIRECTOR NETWORK AND COMPLIANCE RISK ON TAX AVOIDANCE: EVIDENCE FROM INDONESIA

Authors

  • Annisa Hayatun Nazmi Burhan Department of Accounting, Universiti Malaya, Malaysia
  • Anna Che Azmi Department of Accounting, Universiti Malaya, Malaysia
  • Mohamed Hisham Hanifa Department of Finance, Universiti Malaya, Malaysia

DOI:

https://doi.org/10.35631/AIJBAF.722003

Keywords:

Director Network, Compliance Risk, Tax avoidance, Social Network Theory

Abstract

Research trend on social network in the context of tax compliance has been evolving gradually. Using social network theory, we employ network centrality to investigate the role of director network and compliance risk on tax avoidance. With 1,848 firm-year observations from year 2017-2022, we found that the positive effect of the director network on tax avoidance is weaker because of the compliance risk. It highlights that firms with compliance risk may restrain firm tax avoidance. Our findings add to the body of literature on social network and tax compliance.

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Published

2025-06-04

How to Cite

Annisa Hayatun Nazmi Burhan, Anna Che Azmi, & Mohamed Hisham Hanifa. (2025). THE ROLE OF DIRECTOR NETWORK AND COMPLIANCE RISK ON TAX AVOIDANCE: EVIDENCE FROM INDONESIA. ADVANCED INTERNATIONAL JOURNAL OF BANKING, ACCOUNTING AND FINANCE (AIJBAF), 7(22). https://doi.org/10.35631/AIJBAF.722003

Issue

Vol. 7 No. 22 (2025): Volume: 7 Issues: 22 [June, 2025]

Section

Articles

License

Copyright (c) 2025 ADVANCED INTERNATIONAL JOURNAL OF BANKING, ACCOUNTING AND FINANCE (AIJBAF)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.