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Does Tax Uncertainty Affect Tax Avoidance E-Commerce?
Diyah Probowulan
,
Heru Tjaraka
Center for Public Sector Accounting and Finance
Taxation in the Industrial Revolution 4.0
Accounting
Department of Accounting
Faculty of Economics and Business
Research output
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Article
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peer-review
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Keyphrases
Electronic Commerce
100%
Tax Avoidance
100%
Tax Uncertainty
100%
Types of Taxes
62%
Tax Rate
37%
Dummy Variable
12%
Taxpayers
12%
Tax Legislation
12%
Avoidance Strategy
12%
E-commerce Enterprises
12%
Tax Imposed
12%
Cross-border E-commerce
12%
Selling Price
12%
Uncertainty Avoidance
12%
Regression Data
12%
Economics, Econometrics and Finance
Tax Avoidance
100%
Taxation
100%
Commerce
100%
Tax Rate
30%
Panel Study
10%
Cross-Border e-Commerce
10%
Tax Types
10%
Price
10%