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...

Бүрэн тодорхойлолт

Номзүйн дэлгэрэнгүй

Үндсэн зохиолчид:	Agnes Aurora Ngelo, Yani Permatasari, Iman Harymawan, Nadia Anridho, Khairul Anuar Kamarudin
Формат:	Artigo
Хэл сонгох:	Inglês
Хэвлэсэн:	MDPI AG 2022-10-01
Цуврал:	Economies
Нөхцлүүд:	tax avoidance tax amnesty participation investment efficiency tax evasion
Онлайн хандалт:	https://www.mdpi.com/2227-7099/10/10/251
Шошгууд:	Шошго нэмэх Шошго байхгүй, Энэхүү баримтыг шошголох эхний хүн болох!