THE ROLE OF DIRECTOR NETWORK AND COMPLIANCE RISK ON TAX AVOIDANCE: EVIDENCE FROM INDONESIA
DOI:
https://doi.org/10.35631/AIJBAF.722003Keywords:
Director Network, Compliance Risk, Tax avoidance, Social Network TheoryAbstract
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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