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DETERMINAN MANAJEMEN LABA DALAM PERUBAHAN TARIF PAJAK PENGHASILAN BADAN

In 2008, the Indonesian Directorate General of Tax Law changes the Income Tax Law. They have been issued the Law Division 36 of 2008 on Income Tax. Corporate income tax rates changes from progressive rates to single rate, which 28% were effected in 2009 and 25% were effected in 2010. The purpose of...

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Detalhes bibliográficos
Principais autores: Santoso Suando, Toto Warsoko Pikir, Lodovicus Lasdi
Formato: Artigo
Idioma:Inglês
Publicado em: Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University 2020-07-01
coleção:Jurnal Akuntansi Kontemporer
Assuntos:
Acesso em linha:http://journal.wima.ac.id/index.php/JAKO/article/view/2617
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