Hutahean, Timbul Parasian; Hermawan, Wawan; Kharisma, Bayu - In: Journal of Government and Economics (JGE) 17 (2025), pp. 1-12
This study defines tax aggressiveness as the extent to which a firm uses interest expense to shield income from tax. Focusing on the period surrounding the debt-to-equity cap reform that restricts the debt tax benefit, we investigate two primary hypotheses: (1) whether thin capitalization,...