Faktor-Faktor yang Mempengaruhi Variasi Tarif Pajak Efektif Perusahaan: Studi Terhadap Perusahaan yang Terdaftar di BEI Tahun 2002 – 2006
This paper analyzes the determinants of variability in corporate effective tax rates (ETRs) in a multivariate framework, using 2002 – 2006 Indonesian listed companies’ micro-level data. Specifically, I examined the association between effective tax rates (ETRs), firm size and variable proxying for f...
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| Format: | Article |
| Language: | English |
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Bina Nusantara University
2011-11-01
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| Series: | Binus Business Review |
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| Online Access: | https://journal.binus.ac.id/index.php/BBR/article/view/1244 |