The role of country by country reporting on corporate tax avoidance: does it effective for the tax haven?
The study evaluates the direct and moderating influence of Country-by-Country Reporting (CbCR) regulation in deterring corporate tax avoidance of multi-national corporation listed in Indonesia Stock Exchange. The Indonesian CbCRstated in the regulations enacted by government of Indonesia namely Mini...
| Main Authors: | , , , |
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| Format: | Article |
| Published: |
Taylor and Francis
2022
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| Online Access: | http://psasir.upm.edu.my/id/eprint/109060/ |