THE EFFECT OF THIN CAPITALIZATION ON TAX AVOIDANCE IN HEALTHCARE COMPANIES LISTED IN IDX FROM 2016 TO 2021
According to OECD (2023), “Tax avoidance practices cost countries 100-240 billion USD in lost revenue annually, which is the equivalent to 4-10% of the global corporate income tax.” And according to Global Financial Integrity Report (2015), “Indonesia is ranked ninth in Asia concerning the issue of...
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| Format: | Theses |
| Language: | Indonesia |
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| Online Access: | https://digilib.itb.ac.id/gdl/view/81789 |
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| Institution: | Institut Teknologi Bandung |
| Language: | Indonesia |