The role of country by country reporting on corporate tax avoidance: does it effective for the tax haven?

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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...

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Bibliographic Details
Main Authors:	Kurniasih, Lulus, Yusri, Yusniyati, Kamarudin, Fakarudin, Sheikh Hassan, Ahmad Fahmi
Format:	Article
Published:	Taylor and Francis 2022
Online Access:	http://psasir.upm.edu.my/id/eprint/109060/

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