The Effect of Tax Relief Regulations on Dividend Policy of Publicly Listed Companies in Indonesia

This study aims to analyze the impact of tax relief regulations, effective since 2021, on the dividend policies of publicly listed companies in Indonesia. We use panel data covering a three-year period before and after the implementation of the tax relief. This study uses a total of 413 listed comp...

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Bibliographic Details
Main Authors: Harapon Angun Kasogi, Zaäfri Ananto Husodo
Format: Article
Language:Indonesian
Published: Petra Christian University 2025-05-01
Series:Jurnal Akuntansi dan Keuangan
Subjects:
Online Access:https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/29736
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