Does Tax Policy Change Affect Tax Avoidance Behaviour? Evidence from the Thin Capitalisation Rule in Indonesia | Asian Journal of Business and Accounting
post- implementation of thin capitalization rule. We also separate our sample into high-debt firms and lower-debt firms. We apply a two-way fixed effect and the Driscol-Kraay standard errors to ensure the robustness of our analysis. Research findings : Our findings reveal that the implementation of the new tax rule, which limits company’s debt, is associated with a post- implementation of thin capitalization rule. We also separate our sample into high-debt firms and lower-debt firms. We apply a two-way fixed effect and the Driscol-Kraay standard errors to ensure the robustness of our analysis. Research findings: Our findings reveal that the implementation of the new tax rule, which limits company’s debt, is associated with a
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Submissions | Asian Journal of Business and Accounting
being considered for publication or even being reviewed. 2 Manuscript preparation Manuscripts must comply with the following guidelines before entering the review process. 3 Language Papers must be written in Standard British English. The language of the paper should be very comprehensible and moulded in proper syntax. Do not use any slang or jargon. Abbreviations and acronyms should be clearly defined |
http://www.ukm.my/jurfpend/journal/vol%2030%202005/full%20article%2030%202005/artikel%2030_8.pdf
Jpendidikan30[08].pmd
1987. Measuring computer literacy. Journal of Education Technology System 16(1): 29 – 43. Dooley, D. 1984. Social research method. Eagle Wood: Prentice Hall. Edmunds, A. R. 1985. The prentice hall standard glossary of computer terminology. Englewood Cliffs NJ: Prentice Hall Incorporation. Francis, L. J. 1993. Measuring attitude toward computer among undergraduate college student: The effective domain. California: Wordsworth Publishing. Kementerian Pendidikan
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