Thin capitalization dan penghindaran pajak setelah penerapan PMK 169
After delaying 30 years, the Minister of Finance of the Republic of Indonesia issued a regulation on the ratio between debt and company capital to impose income tax (PMK 169/PMK.010/2015). This study examines the effect of thin capitalization on tax avoidance after implementing PMK 169/PMK.010/2015....
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Pamulang
2021-12-01
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| Series: | Keberlanjutan |
| Subjects: | |
| Online Access: | http://openjournal.unpam.ac.id/index.php/keberlanjutan/article/view/13317 |