Khan, Muhammad Arsalan; Nuryanah, Siti - In: Cogent Economics & Finance 11 (2023) 2, pp. 1-17
Taxation has a vital role as a domestic financial source to achieve Sustainable Development Goals (SDGs). To increase domestic revenue, combating tax avoidance is important, especially for Indonesia, one of the most populous countries with the fact that the 2020 country's tax-to-GDP ratio...
