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61.748  Articles
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This study also aims to test the level of company earnings management before and after the new Corporate Income Tax rate in Law Number 02 of 2020 is set at 22%. The research was conducted on health sector companies listed on the Indonesia Stock Exchange (... see more

Tax savings can be done by avoiding taxes, because these actions are not prohibited, namely by taking advantage of the looseness of the rules on taxation. The purpose of this study is to analyze the Investment Opportunity Set (IOS), leverage, capital inte... see more

Local governments have the authority and obligation to implement regional autonomy more independently to reduce the level of fiscal dependence on the central goverment. One way is to maximize the recepit of PAD, one of which is local tax. The purpose of t... see more

Stock Exchange This study aims to determine whether company size, profitability, leverage, the proportion of independent commissioners and government ownership have an influence on the company's effective tax rates both jointly and partially. This was tes... see more

The tax sector supports a stable process of economic growth and the tax ratio is considered an indicator that can be used to assess the performance of the taxation sector. This study examines the impact of macroeconomic and tax rates on the magnitude of t... see more

This empirical study adopts an open-economy loanable funds model to investigate the impact of post-Bretton Woods U.S. federal government budget deficits and personal income tax rates on the ex post real interest rate yield on thirty-year Treasury bonds. I... see more

Penelitian ini dilakukan untuk menguji pengaruh Debt to Equity Ratio, Profitability dan Firm Size terhadap Efective Tax Rate serta dampaknya terhadap Dividend Payout Ratio. Tujuan dari penelitian ini adalah untuk mengukur dan menganalisis pengaruh Efectiv... see more

The common VAT system adopted by EU member states comprises a set of various rates, which differentiate the goods and services subject to this tax. However, from a technical and management point of view, it would be preferable to adopt a single tax rate a... see more

Tujuan dari penelitian ini untuk mengetahui pengaruh profitabilitas, likuiditas, leverage, size, dan capital intensity ratio terhadap effective tax rate perusahaan manufaktur yang listing di Bursa Efek Indonesia periode 2012-2016. Effective tax rate adala... see more

1 of 6.176 pages  |  10  records  |  more records»