Explore publications.

This study examines the relationship between audit quality and tax avoidance practices among listed banking companies in Bangladesh. The investigation utilized secondary data from the published annual reports of 36 listed banks on the Dhaka Stock Exchange, covering the period from 2018 to 2022. Therefore, the final dataset consists of 170 firm-year observations. In this research, audit quality was measured using four different variables: audit fees, audit tenure, the presence of a Big4 audit firm, and the disclosure of Key Audit Matters (KAM). The findings indicate that both the audit fees and KAM disclosure have a statistically significant positive relationship with tax avoidance. Conversely, while the presence of a Big4 auditor and audit tenure also demonstrate a positive relationship with tax avoidance, but this relation is not statistically significant. These findings suggest that rigorous auditing practices are essential for maintaining tax compliance within financial systems. Conducting audits with integrity, thoroughness, and adherence to professional standards can significantly impact tax compliance. Furthermore, the results highlight the need for tax authorities to identify and close the tax loopholes that companies exploit for tax avoidance. Promoting collaboration between regulatory bodies, tax authorities, and auditing firms is necessary to reduce tax avoidance activities by the firms. 

<p>Tax policy is one of the most important policy in consideration of investment development in certain industry. Research by Newlon (1987), Swenson (1994) and Hines (1996) concluded that tax rate is one of the most important thing considered by investors in a foreign direct investment. One of tax policy could be used to attract foreign direct investment is income tax incentives. The attractiveness of income tax incentives to a foreign direct investment is as much as the attractiveness to a domestic investment (Anwar and Mulyadi, 2012). In this paper, we have conducted a study of income tax incentives in food and agriculture industry; where we conduct a thorough study of income tax incentives and corporate performance in Indonesian and Australian food and agriculture industry. Our research show that there is a significant influence of income tax incentives to corporate performance. Based on our study, we conclude that the significant influence of income tax incentives to Indonesian corporate performance somewhat in a higher degree than the Australian peers. We have also concluded that Indonesian government provide a relatively more interesting income tax incentives compare to Australian government. However, an average method of net income –a method applied in Australia– could be considered by Indonesian government to avoid a market price fluctuation in this industry.</p>

Tax policy is one of the most important policy in consideration of investment development in certain industry. Research by Newlon (1987), Swenson (1994) and Hines (1996) concluded that tax rate is one of the most important thing considered by investors in a foreign direct investment. One of tax policy could be used to attract foreign direct investment is income tax incentives. The attractiveness of income tax incentives to a foreign direct investment is as much as the attractiveness to a domestic investment (Anwar and Mulyadi, 2012).
 In this paper, we have conducted a study of income tax incentives in food and agriculture industry; where we conduct a thorough study of income tax incentives and corporate performance in Indonesian and Australian food and agriculture industry. Our research show that there is a significant influence of income tax incentives to corporate performance. Based on our study, we conclude that the significant influence of income tax incentives to Indonesian corporate performance somewhat in a higher degree than the Australian peers. We have also concluded that Indonesian government provide a relatively more interesting income tax incentives compare to Australian government. However, an average method of net income –a method applied in Australia– could be considered by Indonesian government to avoid a market price fluctuation in this industry.