Combating tax aggressiveness : evidence from Indonesia's tax amnesty program
Year of publication: |
2023
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Authors: | Khan, Muhammad Arsalan ; Nuryanah, Siti |
Published in: |
Cogent economics & finance. - Abingdon : Taylor & Francis, ISSN 2332-2039, ZDB-ID 2773198-4. - Vol. 11.2023, 2, Art.-No. 2229177, p. 1-17
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Subject: | effective tax rate | manufacturing companies | Tax aggressiveness | tax amnesty | tax avoidance | Steuervermeidung | Tax avoidance | Steuerstrafrecht | Criminal tax law | Straffreiheit | Exemption from punishment | Indonesien | Indonesia | Unternehmensbesteuerung | Corporate taxation | Steuerplanung | Tax planning |
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