Menakar Daya Saing Pajak Indonesia di Tengah Peringkat Dunia
Di tengah perdebatan tentang bagaimana merancang sistem pajak yang adil sekaligus mendorong investasi, laporan International Tax Competitiveness Index 2025 (ITCI) ...
Tag: tax complexity
Book-Tax Differences during the Crisis: Does Corporate Social Responsibility Matter?
This study investigates the intricate relationship between corporate financial strategies, encapsulated by book-tax differences (BTDs), and firms’ engagement in corporate ...
Tax Complexity and Firm Tax Evasion: A Cross-Country Investigation
This paper endeavours to investigate whether a complex tax system influences firms’ propensity toward tax evasion across countries. To achieve ...
