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Combating tax aggressiveness: Evidence from Indonesia’s tax amnesty program

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 decreased...

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Principais autores: Muhammad Arsalan Khan, Siti Nuryanah
Format: Artigo
Sprog:Inglês
Udgivet: Taylor & Francis Group 2023-10-01
Serier:Cogent Economics & Finance
Fag:
Tax aggressiveness
tax avoidance
tax amnesty
effective tax rate
manufacturing companies
Online adgang:https://www.tandfonline.com/doi/10.1080/23322039.2023.2229177
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