Khan, Muhammad Arsalan; Nuryanah, Siti - In: Cogent economics & finance 11 (2023) 2, pp. 1-17
domestic revenue, combating tax avoidance is important, especially for Indonesia, one of the most populous countries with the ….1%. This paper examines the effect of the tax policy of Indonesia, i.e., tax amnesty and other factors on tax aggressiveness …. Indonesia is taken as the case study for the specific characteristics of its tax reforms. The sample of this study consists of …