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Anh Huu Nguyen, Hieu Thanh Nguyen, Chung Quang Tran and Lien Quynh Le
This article studied the factors affecting the time taken for annual report submission through an analysis of 654 non-financial listed companies on the Vietnamese stock market from 2016 to 2020. Data collected were processed by using fixed-effect models ...
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Siti Rohima,(Universitas SriwijayaIndonesia)Abdul Bashir,(Universitas SriwijayaIndonesia)Mardalena Mardalena,(Universitas SriwijayaIndonesia)Aning Kesuma Putri,(Universitas Bangka BelitungIndonesia)
Pág. 115 - 129
This study aims to determine tax revenues and capital expenditures before and during the COVID-19 pandemic on Indonesia's economic growth. The secondary data from 1980 to 2019 was collected through Badan Pusat Statistik (BPS). This study uses a descripti...
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Sari Mustika Widyastuti,(Universitas TamansiswaIndonesia)Inten Meutia,(Universitas SriwijayaIndonesia)Aloysius Bagas Candrakanta,(Universitas SriwijayaIndonesia)
Pág. 13 - 27
This study was conducted to analyze and test and provide empirical evidence of the effect of profitability, leverage, corporate governance, and capital intensity on tax avoidance. The population in this study were compan...
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Fatma Fehime Aydin, Cemalettin Levent
Pág. 093 - 116
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Alifiya Sandyah Putri, Priyo Hari Adi
Pág. 1677 - 1689
The authority of local governments in regulating PBB-P2 is regulated in Law Number 28 of 2009 concerning regional taxes and regional levies. The government requires by 2014 that all districts and cities in Indonesia carry out their obligations to regulat...
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