Faktor-Faktor yang Mempengaruhi Rasio Beban Pajak Perusahaan: Studi Empiris Sektor Manufaktur di Indonesia

• Main Authors: Tria Sandi Kurniawan, -, Dyah Wulan Sari, Ph.D., Dyah Reni Irmawati, -
• Format: Article PeerReviewed
• Language: Indonesian; Indonesian
• Published: Direktorat Jenderal Perbendaharaan, Kementerian Keuangan 2020
• Subjects: H Social Sciences; HJ Public Finance; HJ2240-5908 Revenue. Taxation. Internal revenue
• Online Access: https://repository.unair.ac.id/114034/1/Dyah%20WulanS_Artikel306.pdf; https://repository.unair.ac.id/114034/2/Dyah%20Wulan%20Sari_PeerReview306.pdf; https://repository.unair.ac.id/114034/; https://itrev.kemenkeu.go.id/index.php/ITRev/article/view/178; https://doi.org/10.33105/itrev.v5i4.178
• Institution: Universitas Airlangga

This paper examines corporate tax ratio of manufacturing sector in Indonesia. In this study, we use firm level data from Industry Survey of Central Bureau of Statistics. The result shows that in small and medium company percentage of foreign ownership is a significant determinant of tax ratio, where...