ARE FINANCIAL INSTITUTIONS TAX AGGRESSIVE? EVIDENCE FROM CORPORATE TAX RETURN DATA
This study examines how financial firms’ tax aggressiveness differs from their peers in other sectors. Using confidential tax return data of the 5,968 largest Indonesian firms from 2009 to 2017, our study finds financial firms to have lower tax burdens relative to their non-financial counterparts, s...
محفوظ في:
| المؤلفون الرئيسيون: | , , |
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| التنسيق: | Artigo |
| اللغة: | Inglês |
| منشور في: |
Bank Indonesia
2022-08-01
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| سلاسل: | Buletin Ekonomi Moneter dan Perbankan |
| الموضوعات: | |
| الوصول للمادة أونلاين: | https://www.bmeb-bi.org/index.php/BEMP/article/view/1825 |
| الوسوم: |
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