Abstract
This research is conducted on manufacturing firms listed on the Indonesia Stock Exchange between 2014 and 2016 to examine the impact of product and process innovation on tax avoidance in Indonesia. To test the research hypothesis, we used multiple linear regression through SPSS 20.0 software. This study shows that the efforts of firms to improve the existing production processes in operating activities encourages management to avoid tax. The results of this study are expected to contribute to the development of literature relateding to factors that influence tax avoidance and can be used as a foothold in making government policies related to taxation.
| Original language | English |
|---|---|
| Pages (from-to) | 108-119 |
| Number of pages | 12 |
| Journal | International Journal of Innovation, Creativity and Change |
| Volume | 9 |
| Issue number | 8 |
| Publication status | Published - 2019 |
Keywords
- Process innovation
- Product innovation
- Tax avoidance
