Ngelo, Agnes Aurora; Permatasari, Yani; Harymawan, Iman; … - In: Economies : open access journal 10 (2022) 10, pp. 1-22
This study examines the investment efficiency of firms engaging in tax avoidance in Indonesia. We test 2064 firm-year observations of Indonesian listed firms from 2010-2019 and document a positive relationship between tax avoidance and investment efficiency. This study also considers a unique...