Reduced tax revenues of US-owned subsidiaries are especially relevant for countries with a high ratio of US FDI, such as Canada, which exhibited FDI of US$474 billion or 45.2 percent of all inward FDI in 2016 (Statistics Canada, 2017). Furthermore, US MNCs reported $470 billion in taxable...
The relative tax expenses are the tax expenses that is the ratio between the corporate tax expenses in Indonesia and corporate tax expenses in which the foreign RPT is done. This is to prove that the utilization of marginal tax rate through foreign RPT is a tax avoidance strategy used by ...
International Collaboration accounts for the articles that have been produced by researchers from several countries. The chart shows the ratio of a journal's documents signed by researchers from more than one country; that is including more than one country address. ...
FINDING THE OPTIMAL TAX RATIO IN INDONESIA: A BALANCED BUDGET APPROACH It is still\nhigher if we compare the actual tax ratio in Indonesia. From 1970 to 2009, the Indonesian tax\nratio never reached 15 percent. The highest tax ratio was 13.03 percent, achieved in 2008.\nFrom the perspectiv...
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）
Findings – Corporate tax avoidance can be detected by using the effective tax rate (ETR), which is the ratio of income to tax expenses. This sample was chosen using a purposive sampling method, resulting in 871 firms. The results suggest that earnings management has a significant impact on ...
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....
A log ratio greater than 0 indicates that a function is more redundant outside the bloom. All predictions were made using a 97% similarity cut off Full size image We further calculated FRIs using the marine seawater samples. Six of these samples were taken inside a phytoplankton bloom and ...
Debt-to-Equity Ratio Starting from fiscal year 2016, a certain portion of interest arising from debt is non tax deductible if the debt-to-equity ratio exceeds 4:1. Depreciation/Amortization • Either straight-line or declining balance method of depreciation is allowable, except for buildings, ...
Non Performing Loans Ratio (%) 1.5 Nov 2024 monthly Dec 2005 - Nov 2024 Household Debt: % of GDP (%) 84.2 2023 yearly 2002 - 2023 Non-Performing Loans (USD mn) 7,586.980 Nov 2024 monthly Dec 2005 - Nov 2024 Money Supply M1 (USD mn) 147,455.399 Oct 2024 monthly Dec 1969 - ...