Impact of Policies and Macroeconomic Variables on Tax Revenue and Effective Tax Rate of Infrastructure, Utility, and Transportation Sector Companies Listed in Indonesia Stock Exchange

Impact of Policies and Macroeconomic Variables on Tax Revenue and Effective Tax Rate of Infrastructure, Utility, and Transportation Sector Companies Listed in Indonesia Stock Exchange

<p>Taxes are the major source of state revenue for financing government expenditures. Tax revenues are influenced by government policies and macroeconomic variables. This study aims to analyze the impact of macroeconomic and policy changes on tax revenue and effective tax rate (ETR). Panel dat...

Full description

Bibliographic Details
Main Authors: Mursal Harahap, Bonar M. Sinaga, Adler H. Manurung, Tubagus Nur Ahmad Maulana
Format: Article
Language:English
Published: EconJournals 2018-05-01
Series:International Journal of Economics and Financial Issues
Online Access:https://www.econjournals.com/index.php/ijefi/article/view/6403

Internet

https://www.econjournals.com/index.php/ijefi/article/view/6403

Similar Items