Tax Tightrope: The Perils of Foreign Ownership, Executive Incentives and Transfer Pricing in Indonesian Banking
Despite being a crucial source of funding for the government, tax revenue collection in Indonesia has yet to reach its ideal and satisfying level for the economy. Therefore, this study explores the impact of executive incentives, foreign ownership, and transfer pricing on tax avoidance. The conventi...
| Published in: | Journal of Risk and Financial Management |
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| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
Multidisciplinary Digital Publishing Institute (MDPI)
2024
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| Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85183405558&doi=10.3390%2fjrfm17010026&partnerID=40&md5=8d76f01aae9d5e5038abd21c41a36e9a |