ACCOUNTING & FINANCE CORNER
Sunday November 17th 2019

Persistence of Effective Tax Rate: South East Asia Evidence

Achmad Hizazi

Universitas Jambi

Dwi Martani

Universitas Indonesia

                                                                                                                                                                                                                                                                                                                                                                         Abstract

 

We investigate whether effective tax rate from the previous period affect the current effective tax rate in 650 corporate from Five South-east Asian countries in the period of 1997 to 2011. My models were estimated by data panel OLS regression. Consistent with our conjecture, we find evidences show persistence of effective tax rate, where ETR has decreasing trends affected by previous ETR, and this trend has asymptotic curve, except for Thailand whose model is insignificant due to small number of sample availability.

Dipresentasikan pada The 25th Asian-Pacific Conference on International Accounting Issues,  Grand Hyatt, Nusa Dua – Bali, Indonesia, 10 – 13 November 2013. Persistence of Effective…

Latest Topics

Belajar PSAK baru

Berkali mengajar PSAK 71 72 73 semakin merasa tidak paham dan merasa tidak punya kemampuang untuk membaca. Sekali [Read More]

Seminar Perpajakan

Walaupun sudah lama menjadi dosen pajak, seringkali rasa tidak PeDe hinggap, karena pengetahuan dan pemahaman tidak [Read More]

Kumpas Tuntas PSAK 71-72-73

Berikut slide dalam acara workshop PSAK di Universtas Jember. PSAK baru memunculkan ide-ide baru dalam penelitian. 1. [Read More]

Metode Penelitian – D4 PKN STAN

Berikut materi Metode Penelitian Metolit Pertemuan 13 26112018 Metolit Pertemuan 12 06062018 Analisis dan Penyajian [Read More]

Akuntansi Keuangan Kontemporer – D4 PKN STAN

Berikut materi Akuntansi Keuangan Kontemporer pada Program Studi D4 Akuntansi PKN STAN. Matakuliah ini berisikan [Read More]

Popular Topics

Dokumen Publikasi puisi

Pages

Insider

Archives