Does tax avoidance in Indonesia companies depend on factors such as political connections, fixed asset intensity, independent commissioners, profitability, and leverage?
这项针对2020年至2023年间印尼银行业公司的定量研究表明,虽然政治关联、固定资产强度、盈利能力和杠杆率对避税行为有显著影响,但独立专员的存在并不具有统计学上的显著影响。