Safuan, Sugiharso; Habibullah, Muzafar Shah; Sugandi, Eric - In: Cogent economics & finance 10 (2022) 1, pp. 1-28
Many developing countries, like Indonesia, struggle with tax evasion. It reduces government revenues, impeding … government activities and a country’s economic development. In this study, we look at the topic of tax evasion in Indonesia from … 1980 to 2019. Using the "modified-cash-deposit-ratio" technique, we estimate the scale of tax evasion in Indonesia. We …
