Open AccessARE FINANCIAL INSTITUTIONS TAX AGGRESSIVE? EVIDENCE FROM CORPORATE TAX RETURN DATA
Author(s) -
Subagio Efendi,
Salim Darmadi,
Robert Czernkowski
Publication year - 2022
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.505
H-Index - 4
ISSN - 2460-9196
DOI - 10.21098/bemp.v25i2.1825
Subject(s) - business , tax avoidance , tax credit , indirect tax , value added tax , tax reform , ad valorem tax , finance , public economics , monetary economics , direct tax , accounting , double taxation , economics