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21.880  Articles
1 of 2.188 pages  |  10  records  |  more records»
This study examines the impact of Covid-19 tax incentive of income tax article 25 disclosure and profitability during pandemic on firm value. The sampling techique used purposive sampling based on selected criterias. The population of this study are firms... see more

During the Covid-19 pandemic, The Government of Indonesia implemented tax incentive programs for taxpayers affected by Covid-19. This study examines several factors that affect companies' participation in tax incentives, while The population data used con... see more

In response to the crisis caused by Covid- 2019 outbreak, the government issued the Minister of Finance Regulation Number 23/PMK.03/2020 regarding tax incentives for taxpayers affected by the coronavirus outbreak as part of the national economic recovery ... see more

Tax incentives are one of the government's responses to the impact of the COVID-19 pandemic on businesses, and one of the businesses affected by this pandemic is MSMEs. Therefore, this study aims to determine the effect of final income tax incentives born... see more

The government's tax incentives for MSMEs during this pandemic are expected to increase taxpayer compliance. This study aims to provide empirical evidence of the effect of tax incentives during the COVID-19 pandemic on Micro, Small and Medium Enterprises ... see more

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh beban pajak, mekanisme bonus, dan tunneling incentive terhadap keputusan transfer pricing pada perusahaan dan pengaruh profitabilitas sebagai variabel pemoderasi terhadap pengaruh te... see more

This study aims to assess the effectiveness of the COVID-19 tax incentives that the government has issued. It focused on Micro, Small, and Medium Enterprises (MSMEs) taxpayers to participate in COVID-19 tax incentives. Using a qualitative method, this stu... see more

The South African energy crisis harms the economy. Tax incentives are intended to help, but rules for incentives must be understood by all stakeholders for taxpayers to be encouraged to invest. Section 12L (S12L) is relatively new legislation that allows ... see more

The South African energy crisis harms the economy. Tax incentives are intended to help, but rules for incentives must be understood by all stakeholders for taxpayers to be encouraged to invest. Section 12L (S12L) is relatively new legislation that allows ... see more

1 of 2.188 pages  |  10  records  |  more records»