Corporate Tax Avoidance and Investment Efficiency: Evidence from the Enforcement of Tax Amnesty in Indonesia

Corporate Tax Avoidance and Investment Efficiency: Evidence from the Enforcement of Tax Amnesty in Indonesia

This study examines the investment efficiency of firms engaging in tax avoidance in Indonesia. We test 2064 firm-year observations of Indonesian listed firms from 2010–2019 and document a positive relationship between tax avoidance and investment efficiency. This study also considers a unique settin...

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Bibliographic Details
Main Authors: Agnes Aurora Ngelo, Yani Permatasari, Iman Harymawan, Nadia Anridho, Khairul Anuar Kamarudin
Format: Article
Language:English
Published: MDPI AG 2022-10-01
Series:Economies
Subjects:
tax avoidance
tax amnesty participation
investment efficiency
tax evasion
Online Access:https://www.mdpi.com/2227-7099/10/10/251

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