Also, the profitability ratio that makes a company subject to minimum income tax has been increased from 1% to 2%. In addition, the formula used to calculate the tax base has been adjusted. 2. Capital gains participation exemption The conditions for the application of the capital gains ...
(2005). Indonesia's New Tax Reform: Potential and Direction. Journal of Asian Economics, 16, 1029 - 1046.Indonesia’s New Tax Reform: Potential and Direction - Ikhsan, Trialdi, et al. - 2005Ikhsan, M, Trialdi, L & Syahrial, S 2005, 'Indonesia's new tax reform: Potential and ...
THE EFFECT OF TAXPAYER AWARENESS, TAX SANCTIONS AND TAX KNOWLEDGE ON INDIVIDUAL TAXPAYER COMPLIANCE IN TANGERANG CITY WITH TAX SOCIALIZATION AS A MODERATIO... This study aims to examine the effect of taxpayer awareness, tax sanctions, and tax knowledge on individual taxpayer compliance in the city...
1983第8号关于服务及货品及奢侈品增值税的法例（修正第三版）
The explanation for this finding may be the following: If a target is located in a country with a low ratio of private credits granted to the private sector, the supply of credits may be limited. Consequently, credit supply for internal expansion is limited, which makes targets in these ...
(natural logarithm of total assets-beginning of year), CAPINTi,t is Capital intensity (fixed assets to total assets); ROAi,t is Return on Asset; MKTBKi,t- 1 is Market-to-book ratio; RDi,t-1 is Research and Development (research and development expense /total assets); CHANGELCFi,t-1...
Ample liquidity has been maintained withlending to stable resources ratio(LSRR)at 66.8% (2023: 67.4%) andeligible liquid assets ratio (ELAR)at 29.7% (2023: 28.3%), well ahead of Central Bank of the UAE’s minimum requirements. Return on average equitywas 13.3%, up from 11.1% for the ...
2024 PwC Indonesia Corporate Income Tax Limitation on interest deduction The acceptable methods to limit the interest deduction are those commonly used internationally, such as Percentage of EBITDA (Earning Before Interest, Taxes, Depreciation, and Amortisation), Debt-to-Equity Ratio, or other methods....
The occupancy ratio was the highest among the residents of ... N Yahaya,H Ahmad 被引量: 16发表: 1993年 Analisis Faktor Risiko Kejadian Pneumonia Pada Balita Di Wilayah Kerja Puskesmas Sidorejo Kota Pagar Alam While variables studied among other things are nutritional status, immunization status,...
In this study using independent variables of profitability by using ROA (Return On Assets), DK (Board of Commissioners), the size of the company using a Size (the size of the company), and Leverage using DER (Debt to Equity Ratio). For the dependent variable in this study using the ...