the corporate income tax rate plays a worthwhile role in developing fiscal and tax policies for companies, lawmakers and analysts. so, one of the most important issues in tax field, is to determine effective tax rates. the study and scientific calculations of the effective tax rates provide an enhanced tax justice and a careful study of tax pressure on taxpayers would be possible. the objective...

This study aims to examines and analyze the effect of firm size, leverage, profitability, capital intensity ratio, independent commisioner on effective tax rate. The population this were 42 mining companies listed Indonesia Stock Exchange in 2017-2020 period, after using purposive sampling, 92 data observed sampled. analysis method used is descriptive statistics, clasical assumptions, multiple ...

N umerous studies have been conducted about the determinants of tax evasion. In all of these studies, this phenomenon has been taken into account in the framework of balanced budget and a non-oil economy. In this study the determinants are examined by extending an endogenous growth model and considering two cases for the government budget in an oil-exporting country along with its budget d...