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...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Department of Economics
2019-01-01
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| Series: | JEPI (Jurnal Ekonomi dan Pembangunan Indonesia) |
| Subjects: | |
| Online Access: | https://jepi.fe.ui.ac.id/index.php/JEPI/article/view/878 |