Zobrazeno 1 - 10
of 29
pro vyhledávání: '"Setiadi Alim Lim"'
Autor:
Setiadi Alim Lim
Publikováno v:
Jurnal Keuangan dan Perbankan, Vol 17, Iss 2 (2017)
Research conducted by Guenther (1994) shows the behavior of management to conduct income decreasingearning management in the period of one year before the income tax rate reduction in order to obtain relief theburden of income tax paid. The research
Externí odkaz:
https://doaj.org/article/190b2191dccc489997177540d09c7ede
Autor:
Setiadi Alim Lim
Publikováno v:
BIP's JURNAL BISNIS PERSPEKTIF. 15:26-39
This study aims to determine whether there are differences in the audit lag of companies engaged in the financial sector and the non-financial sector listed on the IDX (Indonesian Stock Exchange). In addition, this study also aims to find out whether
Autor:
Setiadi Alim Lim
Publikováno v:
Owner. 6:4156-4166
This study aims to determine whether there are differences in the income smoothing practice before and during the Covid-19 and to examine whether there is an effect of firm size, debt, and profitability on income smoothing practice before the Covid-1
Autor:
Setiadi Alim Lim
Publikováno v:
BIP's JURNAL BISNIS PERSPEKTIF. 14:108-122
This study aims to examine whether there are differences in the profitability performance of the telecommunications sub sector business entities on the Indonesia Stock Exchange in the period before the occurrence of Covid-19 and during the occurrence
Autor:
Setiadi Alim Lim
Publikováno v:
BIP's JURNAL BISNIS PERSPEKTIF. 14:29-44
In response to the decline in tax revenue due to the Covid-19 pandemic, the government has issued a regulation to collect a new tax, namely the Carbon Tax through Law Number 7 of 2021 concerning Harmonization of Tax Regulations. Because this Carbon T
Autor:
Setiadi Alim Lim
Publikováno v:
BIP's JURNAL BISNIS PERSPEKTIF. 3:79-97
Tax avoidance and tax evasion are not new problems for many countries in the world. They are not unique phenomenon in modern tax problems since many years. Many researchers state that tax avoidance has grown significantly in recent decades. It has be
Autor:
Setiadi Alim Lim
Publikováno v:
BIP's JURNAL BISNIS PERSPEKTIF. 13:130-145
In the current era of the economic crisis caused by the Covid-19 virus pandemic, the performance of tax revenues worldwide is declining. Indonesia's tax revenues in 2020 experienced a significant decline, including Value Added Tax receipts which decr
Autor:
Setiadi Alim Lim
Publikováno v:
BIP's JURNAL BISNIS PERSPEKTIF. 13:43-61
The inflow of Foreign Direct Investment is needed by all countries in the world tobe used as a catalyst to achieve the goals of sustainable development in allaspects of a country's life. Countries in the Southeast Asia Region that aremembers of ASEAN
Implementasi Pajak Pertambahan Nilai Di Indonesia: Suatu Studi Perbandingan Di Negara-Negara ASEAN-9
Autor:
Setiadi Alim Lim
Publikováno v:
BIP's JURNAL BISNIS PERSPEKTIF. 12:27-46
Indonesia was the first country in Southeast Asia to implement the Value Added Tax on April 1, 1985. This step was then followed by several other countries in Southeast Asia, particularly those who were members of the ASEAN community. However, there
Autor:
Setiadi Alim Lim, Lilik Indrawati
Publikováno v:
BIP's : JURNAL BISNIS PERSPEKTIF. 10:34-50
Income from the tax sector is generally the main income for all countries in the world in order to finance its activities. Increased revenue from the tax sector is often hampered, due to the large tax evasion and tax avoidance activities. Tax evasion