Effect of thin capitalization, intellectual capital and independent commisioners on effective tax rate

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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Bibliographic Details
Main Authors: Upita Sari, Sekar Mayangsari
Format: Article
Language:English
Published: Universitas Surabaya FEB, Jurusan Akuntansi 2025-03-01
Series:Akuntansi dan Teknologi Informasi
Subjects:
Effective Tax Rate
Intellectual Capital
Independent Commissioners
Thin Capitalization
Online Access:https://journal.ubaya.ac.id/index.php/jati/article/view/7131
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