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Faktor-faktor yang mempengaruhi variasi tarif pajak efektif perusahaan

This paper analyzes the determinants of variability in corporate effective tax rates (ETRs) in a multivariate framework based on micro-level longitudinal data using 2002 ? 2007 Indonesian listed companies. Specifically, this study aims to find the association between effective tax rates (ETRs) and firms? characteristics and firms? book tax gap characteristics. Results show that ETRs are associated with a firm?s size, capital structure, capital intensity and performance. In addition, this study presents positive association between ETRs and temporary differences. However, results also show that ETRs are not associated with inventory intensity, subsidiaries? income, and permanent differences. To ensure the robustness of the result, sensitivity analysis regarding industry sector effect and year effect was also performed. This research can contribute to tax authority in understanding tax expense that is actually burdened by companies. Moreover, this research also contributes to utilize an effective tax planning.Ada tabel

Ketersediaan

Call NumberLocationAvailable
6550PSB lt.2 - Karya Akhir1
Penerbit Depok Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Taxation
Company taxation
Tariffs
Tax accounting
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiv, 92 p. : diagr. ; 30 cm.
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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