Behavior of Managerial Ownership and Government Ownership toward Tax Avoidance in Indonesia and Malaysia
This research analyzes the impact of managerial and government ownership on tax avoidance in Indonesia and Malaysia, focusing on 2,370 listed manufacturing companies from 2017 to 2021. Both countries have seen declining tax revenues due to corporate tax avoidance and evasion, sparking debates about...
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| 主要な著者: | , , , , , |
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| フォーマット: | Artigo |
| 言語: | Inglês |
| 出版事項: |
Sciendo
2025-08-01
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| シリーズ: | Studies in Business and Economics |
| 主題: | |
| オンライン･アクセス: | https://doi.org/10.2478/sbe-2025-0022 |
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