Firms Bunching Response to Indonesian Income Tax Threshold
Presumptive tax policy is implemented internationally in common in order to ease the SME’s tax administration. Firms have an opportunity to respond or not to a certain tax policy in order to get lower tax burdens. There is a presumptive tax policy implemented in Indonesia which affects firms’ behavi...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Negeri Semarang
2019-03-01
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| Series: | JEJAK: Jurnal Ekonomi dan Kebijakan |
| Subjects: | |
| Online Access: | https://journal.unnes.ac.id/nju/index.php/jejak/article/view/18678 |