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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 Number | Location | Available |
|---|---|---|
| 6550 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia 2009 |
|---|---|
| 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 |
| Lampiran Berkas | Tidak Ada Data |