Pohan, Chairil and Duwanty, Karina and Arimbhi, Pebriana (2021) Evaluation of Tax Regulations About Debt Equity Ratio Instrument to Prevent Thin Capitalization in Relation to Investment and Tax Revenue Policy in Indonesia. In: Proceedings of the 1st International Conference on Science and Technology in Administration and Management Information, ICSTIAMI 2019, 17-18 July 2019, Jakarta, Indonesia.
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Abstract
The government is aggressively preventing companies from tax evasion, one of which is by setting a debt to equity ratio. Many observers claim that such an arrangement is recognized as being able to counteract Thin Capitalization. However, if it is related to the investment policy in Indonesia, it se
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 14:02 |
| Last Modified: | 17 Apr 2026 09:25 |
| URI: | http://eprints.eai.eu/id/eprint/32838 |
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