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Analisis Beban Pajak pada Pajak Penghasilan Badan di Indonesia

Bayu Kalpikotomo

Abstract


This study is aimed to analyze relationship between company size with tax burden borne by the company, viewed from Effective Tax Rates (ETR) and Total Tax Contribution Ratio (TTCR) for each provinces in the year 2007. The study found when viewed from ETR, tax burden of company located in ten provinces are consistent with size hypothesis. This means that the larger of company size, the greater the tax burden borne. When viewed from TTCR, tax burden of company located in twenty-eight provinces showed the results that are inconsistent with size hypothesis. This means that the larger of company size, the tax burden borne getting lower. Meanwhile, the results of analysis difference TTCR and ETR showed that small size company has the largest average difference. 


Keywords


Effective Tax Rates; Total Tax Contribution Ration; Size Hypothesis

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DOI: http://dx.doi.org/10.21002/jke.v5i1.60

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