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2.664  Articles
1 of 267 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

The research objective is specifically to obtain the results of the analysis of the effect of mutation variables, incentives, and leadership styles on employee performance partially or simultaneously. The research method uses descriptive and verification ... see more

This study aims to analyze the effect of” corporate governance, bonus mechanisms, and tunneling incentive “on transfer pricing.” The sample of this study consists of “manufacturing sector companies listed on the Stock Exchange” between 2015... see more

Abstract. Institutions are one of the parties that cannot avoid various demands for changes and developments in the era of the industrial revolution 4.0. In dealing with these changes, institutions need a reliable and professional human resource (HR) in t... see more

The aims of study were 1) to analyze the effect of Good Corporate Governance (GCG) on transfer pricing; 2) Analyzing the effect of tunneling incentive on transfer pricing and 3) Analyzing the effect of leverage on transfer pricing. The research population... 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

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