DETERMINANTS OF STATE TAX HAVEN UTILIZATION: EMPIRICAL STUDY ON BANKING COMPANIES
Research Purposes. This study aims to test the determinants of the utilization of tax haven countries. The determinants are multinational companies, intangible assets, and good corporate governance (GCG). We use bank healthy rate as control variable. Research Methods. The research is quantitative...
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| Format: | Article |
| Language: | English |
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Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya
2024-05-01
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| Series: | Jurnal Akuntansi Kontemporer |
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| Online Access: | http://journal.wima.ac.id/index.php/JAKO/article/view/5140 |