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. ...
economic crisis; COVID-19 pandemic; CSR; BTD; permanent differences; temporary differences; corporate culture theory; risk management theory; sustainability accounting; Indonesia 1. Introduction The COVID-19 pandemic started in 2019, with the first confirmed case in Wuhan spreading quickly across the...
CurrRatio: current assets divided by total assets. MTB: market value of common equity divided by book equity. lnAGE: firm age, ln (current year − the year of establishment). ROA: net income after tax/total assets. LastROA: net income after tax of last year/total assets of last year...
ROA is pre-tax income divided by total assets; SIZE is the natural logarithm of total assets; EQUITY is the ratio of equity to total assets; DIV can take on negative and positive values, where negative values are new equity contributions to the foreign subsidiary and positive values are divid...
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....
Many developing countries, like Indonesia, struggle with tax evasion. It reduces government revenues, impeding government activities and a country鈥檚 economic development. In this study, we look at the topic of tax evasion in Indonesia from 1980 to 2019. Using the 鈥渕odified-cash-deposit-ratio...
As seen in the bottom right panel, there is also no change in ratio of taxable value added to total value added in the period around the e-invoicing reform. The two last columns in Table 1 examine the effect of e-invoicing on the number of workers employed by firms and on sales per ...
In the event that the allocated VAT payable according to the above formula is higher than the VAT payable of the head office, the allocated VAT payable should be re- calculated based on the VAT payable of the head office, prorated by the ratio of the revenue (before VAT) of the ...
5 However, the risk premium value is determined by the level of government savings-to-GDP ratio, so foreign and domestic interest rates differ. Government deficit changes affect other agents’ intertemporal decisions because they appear in both the Euler equation (governing household consumption) and...
And in contrast, the only two lower-middle income countries in the G20, India and Indonesia, are in the bottom three. The World Bank says a 15% ratio is critical for economic growth and poverty reduction. A 10-year study estimated that the per capita GDP for countries that hit the 15...