Does the limiting debt tax benefits curb tax aggressiveness? Evidence from Indonesia 2016 debt-to-equity reform
This study defines tax aggressiveness as the extent to which a firm uses interest expense to shield income from tax. Focusing on the period surrounding the debt-to-equity cap reform that restricts the debt tax benefit, we investigate two primary hypotheses: (1) whether thin capitalization, character...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2025-01-01
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| Series: | Journal of Government and Economics |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S2667319325000072 |
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