Corporate Tax Avoidance and Investment Efficiency: Evidence from the Enforcement of Tax Amnesty in Indonesia
This study examines the investment efficiency of firms engaging in tax avoidance in Indonesia. We test 2064 firm-year observations of Indonesian listed firms from 2010–2019 and document a positive relationship between tax avoidance and investment efficiency. This study also considers a unique settin...
Guardat en:
| Autors principals: | , , , , |
|---|---|
| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
MDPI AG
2022-10-01
|
| Col·lecció: | Economies |
| Matèries: | |
| Accés en línia: | https://www.mdpi.com/2227-7099/10/10/251 |
| Etiquetes: |
Sense etiquetes, Sigues el primer a etiquetar aquest registre!
|