Pengaruh Penerapan Tarif Tunggal Pajak Penghasilan Badan terhadap Indikasi Penggelapan Pajak

Pengaruh Penerapan Tarif Tunggal Pajak Penghasilan Badan terhadap Indikasi Penggelapan Pajak

This paper investigates the dierence eects of progressive rate and single rate implementation on corporate income tax to tax evasion indication. Using firm level data of tax audit results as a measure of tax evasion indication for six years observations. The empirical results from the sample data sh...

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Bibliographic Details
Main Authors: Bramastia Candra Putra, Riatu Mariatul Qibthiyyah
Format: Article
Language:Indonesian
Published: Department of Economics 2019-01-01
Series:JEPI (Jurnal Ekonomi dan Pembangunan Indonesia)
Subjects:
tarif tunggal
pajak penghasilan badan
perilaku perusahaan
penggelapan pajak
Online Access:https://jepi.fe.ui.ac.id/index.php/JEPI/article/view/878

Internet

https://jepi.fe.ui.ac.id/index.php/JEPI/article/view/878

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