PENGARUH KARAKTERISTIK MULTINASIONALITAS DAN THIN CAPITALIZATION TERHADAP EFFECTIVE TAX RATE
The company always tries to minimize tax payments through various ways. In particular, a multinational company, has more ability to do tax avoidance. One technique that can be used by multinational corporations is to transfer corporate income from one jurisdiction to another that has a lower corpor...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Surabaya FEB, Jurusan Akuntansi
2022-02-01
|
| Series: | Akuntansi dan Teknologi Informasi |
| Subjects: | |
| Online Access: | https://journal.ubaya.ac.id/index.php/jati/article/view/4869 |