ARE FINANCIAL INSTITUTIONS TAX AGGRESSIVE? EVIDENCE FROM CORPORATE TAX RETURN DATA

This study examines how financial firms’ tax aggressiveness differs from their peers in other sectors. Using confidential tax return data of the 5,968 largest Indonesian firms from 2009 to 2017, our study finds financial firms to have lower tax burdens relative to their non-financial counterparts, s...

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Bibliographic Details

Published in:	Buletin Ekonomi Moneter dan Perbankan
Main Authors:	Subagio Efendi, Salim Darmadi, Robert Czernkowski
Format:	Article
Language:	English
Published:	Bank Indonesia 2022-08-01
Subjects:	financial firms tax aggressiveness tax avoidance method tax return
Online Access:	https://www.bmeb-bi.org/index.php/BEMP/article/view/1825