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 multinational corporation listed in Indonesia Stock Exchange. The Indonesian CbCR stated in the regulations enacted by government of Indonesia namely Mini...

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Veröffentlicht in:	Cogent business & management 2023-12, Vol.10 (1), p.1-25
Hauptverfasser:	Kurniasih, Lulus, Yusri, Yusniyati, Kamarudin, Fakarudin, Hassan, Ahmad Fahmi Sheikh
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting CbCR College professors Corporate governance Corporate taxes Economics government regulation Multinational corporations Profits Regulation Related party transactions Stock exchanges Tax avoidance tax haven Tax havens Tax rates Taxation Transfer pricing
Online-Zugang:	Volltext
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