Analyzing and Formulating a Statutory General Anti-Avoidance Rule (GAAR) in Indonesia
Dealing with the practice of tax avoidance in general, many countries have compiled and implemented their own general anti-avoidance rules (GAAR). This research aims to explore the potential of statutory GAAR in handling tax avoidance practices in Indonesia and SAAR formulas that are suitable for th...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Udayana
2020-01-01
|
| Series: | Jurnal Ilmiah Akuntansi dan Bisnis |
| Online Access: | https://ojs.unud.ac.id/index.php/jiab/article/view/50647 |