ANALYSIS OF EFFECTIVE TAX RATE BASED ON IDX INDUSTRY CLASSIFICATION (IDX-IC) FOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR 2019-2021

The aim of this research is to analyze related to the effective tax rate of companies for each classification sector based on the IDX-IC, to analyze the effect of the COVID-19 pandemic on corporate profits and tax burden, and to determine whether the factors used in this study have an influence on t...

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Bibliographic Details
Main Authors: Arya Marantika, Dwi Martani
Format: Article
Language:English
Published: UNIB Press 2023-02-01
Series:Jurnal Akuntansi
Online Access:https://ejournal.unib.ac.id/JurnalAkuntansi/article/view/26589