Effect of thin capitalization, intellectual capital and independent commisioners on effective tax rate
Purpose – This research aims to determine the influence of thin capitalization, intellectual capital, and independent commissioners on effective tax rates, while also addressing a growing issue in the industrial sector. Methods – A quantitative approach was utilized, employing an explanatory res...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Surabaya FEB, Jurusan Akuntansi
2025-03-01
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| Series: | Akuntansi dan Teknologi Informasi |
| Subjects: | |
| Online Access: | https://journal.ubaya.ac.id/index.php/jati/article/view/7131 |
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