Kurniasih, Lulus; Yusniati Yusry; Fakarudin Kamarudin; … - In: Cogent business & management 10 (2023) 1, pp. 1-25
corporate tax avoidance of multinational corporation listed in Indonesia Stock Exchange. The Indonesian CbCR stated in the … issued by the government has significant negative impact on corporate tax avoidance measured by abnormal related party … transaction. Thus, it effectively deterred multinational companies' corporate tax avoidance. Furthermore, we examine the influence …