DETERMINATION OF FINAL TAX ON OTHER COMPREHENSIVE INCOME
Keywords:
Company size, Fixed asset effectiveness,, OCI, type of industrial subsector, OCI final tax.
Abstract
Research on tax accounting topics so far has only focused on examining corporate tax rates, while in the area of final tax on Others Comprehensive Income (OCI) has not been widely carried out, even though 1) the proportion of final OCI tax on total corporate tax is also large and 2) OCI itself, although unrealized earnings, according to the all-inclusive income concept is part of comprehensive income and is also presented in the income statement. The purpose of this study is to test the effect of company size, fixed asset effectiveness, OCI ownership and type of industrial subsector on final OCI tax. The research sample was 141 companies listed on the Indonesia Stock Exchange 2019 - 2023 with 560 observation data. Hypothesis testing using multiple linear regression analysis. The results of the study indicate that company size, fixed asset effectiveness, and OCI ownership have a significant positive effect on the amount of OCI final tax, while the type of industrial subsector has no effect on OCI final tax. The originality of this study is the examination of the determination of OCI final tax.
References
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Freeman, R. (1984). Strategic Management: A Stakeholder Theory. Journal of Management Studies, 39, 1–24.
Kusuma, M. (2021a). Measurement of Return on Asset (ROA) based on Comprehensive Income and its Ability to Predict Investment Returns: an Empirical Evidence on Go Public Companies in Indonesia before and during the Covid-19 Pandemic. Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi, 16(1), 94. https://doi.org/10.24269/ekuilibrium.v16i1.3238
Kusuma, M. (2021b). Modification of Profitability Measures with Comprehensive Income and Reclassification of Other Comprehensive Income as A Mediation of Effects Asset Utilization on Firm Value. Jurnal Keuangan Dan Perbankan, 25(4), 855–879. https://doi.org/10.26905/jkdp.v25i4.6132
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Kusuma, M. (2023c). Pengaruh Kinerja Operasi, Entitas Anak dan Asosiasi Terhadap Laba dan Ekuitas yang Diatribusi : Bukti dari Indonesia. JCA (Jurnal Cendekia Akuntansi), 4(2), 120. https://doi.org/10.32503/akuntansi.v4i2.4579
Kusuma, M. (2024). Dapatkah Laba Komprehensif Digunakan untuk Memprediksi Financial Distress? TEMA: Jurnal Tera Ilmu Akuntansi, 25(1).
Kusuma, M. (2020). Penghasilan komprehensif lain dan prediksi arus kas masa depan : Bukti dari Indonesia. Seminar Nasional SENIMA Ke 5 Universitas Negeri Surabaya, Senima 5, 815–832. http://bit.ly/ProsidingSenima5
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Kusuma, M., & Rahayu, P. (2022). Can Others Comprehensive Income Be Used For Tax Avoidance? Jurnal Akuntansi Dan Keuangan (JAK), 24(2), 68–79. https://jurnalakuntansi.petra.ac.id/
Kusuma, M., & Saputra, B. M. (2022). Pengaruh Fundamental Makro Ekonomi Terhadap Penghasilan Komprehensif Lain dan Persistensi Laba Komprehensif. Jurnal Kajian Akuntansi, 6(1), 145–176.
Kusuma, M., Zuhroh, D., Assih, P., & Chandrarin, G. (2021). The Effect of Net Income and Other Comprehensive Income on Future’s Comprehensive Income With Attribution of Comprehensive Income as Moderating Variable. International Journal of Financial Research, 12(3), 205–219.
Murdiyanto, E., & Kusuma, M. (2022). Moderasi Leverage dalam Pengaruh Ukuran Bank dan Aset Keuangan Terhadap Kinerja Keuangan Komprehensif BPR Konvensional dan BPR Syariah Se-Kediri Raya. Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri, 7(2). http://ojs.unik-kediri.ac.id/index.php/ekonika/index
Pramiana, O., Hidayat, A. T., Susilo, D. E., Suprapto, S., & Purbowati, R. (2021). Factors Affecting Corporate Tax Avoidance Practices on the Indonesia Stock Exchange. Proceedings of the 2nd Annual Conference on Social Science and Humanities (ANCOSH 2020), 542(Ancosh 2020), 10–14. https://doi.org/10.2991/assehr.k.210413.003
Utami, L. D., & Pramiana, O. (2024). The Effect of Tax Avoidance on Cost of Debt with Agustin, B. H., & Kusuma, M. (2024). Pengaruh Penghasilan Komprehensif Lain & Laba yang Diatribusikan Terhadap Audit Report Lag. Jurnal Proaksi, 10(4), 739–752. https://doi.org/10.32534/jpk.v11i4.6323
Athori, A., & Kusuma, M. (2023). Effect of Others Comprehensive Income on Company Value by Mediation of Retained Earnings: Evidence From Indonesia. JCA (Jurnal Cendekia Akuntansi), 4(2), 141. https://doi.org/10.32503/akuntansi.v4i2.4580
Ayuningtia, M., & Pramiana, O. (2024). The Influence of Thin Capitalization, Capital Intensity and Sales Growth on Tax Avoidance with Institutional Ownership as a Moderating Variable in Manufacturing Companies Registered as Indonesian Sharia Stock Index Companies. International Journal of Pertapsi, 2(2), 58–68. https://doi.org/10.9744/ijp.2.2.58-68
Freeman, R. (1984). Strategic Management: A Stakeholder Theory. Journal of Management Studies, 39, 1–24.
Kusuma, M. (2021a). Measurement of Return on Asset (ROA) based on Comprehensive Income and its Ability to Predict Investment Returns: an Empirical Evidence on Go Public Companies in Indonesia before and during the Covid-19 Pandemic. Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi, 16(1), 94. https://doi.org/10.24269/ekuilibrium.v16i1.3238
Kusuma, M. (2021b). Modification of Profitability Measures with Comprehensive Income and Reclassification of Other Comprehensive Income as A Mediation of Effects Asset Utilization on Firm Value. Jurnal Keuangan Dan Perbankan, 25(4), 855–879. https://doi.org/10.26905/jkdp.v25i4.6132
Kusuma, M. (2023a). Can the Reclassification of Others Comprehensive Income Narrow Opportunities for Creative Accounting: Earnings Management and Income Smoothing? Jurnal Akuntansi Dan Keuangan, 25(1).
Kusuma, M. (2023b). Nilai Relevansi Lima Item Parsial Penghasilan Komprehensif Lainnya (OCI) Dalam Kondisi Fundamental Makro Ekonomi Terdampak Covid-19. In G. Chandrarin (Ed.), Book Chapter : Kajian Tentang Penerapan Akuntansi Di Era Digitalisasi dan Pandemi Covid-19 (1st ed., pp. 1–24). Dimar Intermedia.
Kusuma, M. (2023c). Pengaruh Kinerja Operasi, Entitas Anak dan Asosiasi Terhadap Laba dan Ekuitas yang Diatribusi : Bukti dari Indonesia. JCA (Jurnal Cendekia Akuntansi), 4(2), 120. https://doi.org/10.32503/akuntansi.v4i2.4579
Kusuma, M. (2024). Dapatkah Laba Komprehensif Digunakan untuk Memprediksi Financial Distress? TEMA: Jurnal Tera Ilmu Akuntansi, 25(1).
Kusuma, M. (2020). Penghasilan komprehensif lain dan prediksi arus kas masa depan : Bukti dari Indonesia. Seminar Nasional SENIMA Ke 5 Universitas Negeri Surabaya, Senima 5, 815–832. http://bit.ly/ProsidingSenima5
Kusuma, M., & Agustin, B. H. (2023). Can Others Comprehensive Income Affect Dividend Payments In Indonesia? Share: Jurnal Ekonomi Dan Keuangan Islam, 12(1).
Kusuma, M., & Agustin, B. H. (2024). Nilai Relevansi Kepentingan Non Pengendali dalam Laporan Keuangan Konsolidasi : Bagaimana Pasar Bereaksi, dan Kemampuannya dalam Memprediksi Laba dan Dividen? Jurnal Akuntansi Dan Governance, 4(2). https://medium.com/@arifwicaksanaa/pengertian-use-case-a7e576e1b6bf
Kusuma, M., Assih, P., & Zuhroh, D. (2021). Pengukuran Kinerja Keuangan : Return on Equity ( ROE ) Dengan Atribusi Ekuitas. Jurnal Ilmiah Manajemen Dan Bisnis, 22(2), 223–244. https://doi.org/10.30596/jimb.v22i2.7935
Kusuma, M., & Athori, A. (2023). Can Income and Equity Attribution Minimize Agency Costs ? ( Effect of Attribution Policy on Earnings Management and Firm Value ). Proceeding Medan International Conference Economics and Business (MICEB), 1(January), 1950–1962. https://proceeding.umsu.ac.id/index.php/Miceb/index
Kusuma, M., Chandrarin, G., Cahyaningsih, D. S., & Lisetyati, E. (2022). Reclassification of Others Comprehensive Income, Earnings Management, and Earnings Quality : Evidence From Indonesia. Asia-Pacific Management Accounting Journal, 17(3), 205–237. https://apmaj.uitm.edu.my/index.php/current/20-cv17n3/165-av17n3-8
Kusuma, M., & Kusumaningarti, M. (2023). Earnings Response Coefficient ( ERC ) Berbasis Laba Komprehensif dan Laba Diatribusi : Modifikasi Teori Kandungan Laba ( Ball & Brown , 1968 ). Jurnal Ilmiah Akuntansi Manajemen, 6(2), 141–162. https://doi.org/10.35326/jiam.v6i2.4346
Kusuma, M., & Luayyi, S. (2024). Do others comprehensive income, profit, and equity attributable impact external audit fee? Journal of Accounting and Investment, 25(1), 112–136. https://doi.org/10.18196/jai.v25i1.20470
Kusuma, M., & Rahayu, P. (2022). Can Others Comprehensive Income Be Used For Tax Avoidance? Jurnal Akuntansi Dan Keuangan (JAK), 24(2), 68–79. https://jurnalakuntansi.petra.ac.id/
Kusuma, M., & Saputra, B. M. (2022). Pengaruh Fundamental Makro Ekonomi Terhadap Penghasilan Komprehensif Lain dan Persistensi Laba Komprehensif. Jurnal Kajian Akuntansi, 6(1), 145–176.
Kusuma, M., Zuhroh, D., Assih, P., & Chandrarin, G. (2021). The Effect of Net Income and Other Comprehensive Income on Future’s Comprehensive Income With Attribution of Comprehensive Income as Moderating Variable. International Journal of Financial Research, 12(3), 205–219.
Murdiyanto, E., & Kusuma, M. (2022). Moderasi Leverage dalam Pengaruh Ukuran Bank dan Aset Keuangan Terhadap Kinerja Keuangan Komprehensif BPR Konvensional dan BPR Syariah Se-Kediri Raya. Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri, 7(2). http://ojs.unik-kediri.ac.id/index.php/ekonika/index
Pramiana, O., Hidayat, A. T., Susilo, D. E., Suprapto, S., & Purbowati, R. (2021). Factors Affecting Corporate Tax Avoidance Practices on the Indonesia Stock Exchange. Proceedings of the 2nd Annual Conference on Social Science and Humanities (ANCOSH 2020), 542(Ancosh 2020), 10–14. https://doi.org/10.2991/assehr.k.210413.003
Utami, L. D., & Pramiana, O. (2024). The Effect of Tax Avoidance on Cost of Debt with Institutional Ownership as a Moderating Variable (Empirical Study of Energy Sector Companies Listed on The IDX 2020-2022). International Journal of Pertapsi, 2(1), 1–8. https://doi.org/10.9744/ijp.2.1.1-8
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Ayuningtia, M., & Pramiana, O. (2024). The Influence of Thin Capitalization, Capital Intensity and Sales Growth on Tax Avoidance with Institutional Ownership as a Moderating Variable in Manufacturing Companies Registered as Indonesian Sharia Stock Index Companies. International Journal of Pertapsi, 2(2), 58–68. https://doi.org/10.9744/ijp.2.2.58-68
Freeman, R. (1984). Strategic Management: A Stakeholder Theory. Journal of Management Studies, 39, 1–24.
Kusuma, M. (2021a). Measurement of Return on Asset (ROA) based on Comprehensive Income and its Ability to Predict Investment Returns: an Empirical Evidence on Go Public Companies in Indonesia before and during the Covid-19 Pandemic. Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi, 16(1), 94. https://doi.org/10.24269/ekuilibrium.v16i1.3238
Kusuma, M. (2021b). Modification of Profitability Measures with Comprehensive Income and Reclassification of Other Comprehensive Income as A Mediation of Effects Asset Utilization on Firm Value. Jurnal Keuangan Dan Perbankan, 25(4), 855–879. https://doi.org/10.26905/jkdp.v25i4.6132
Kusuma, M. (2023a). Can the Reclassification of Others Comprehensive Income Narrow Opportunities for Creative Accounting: Earnings Management and Income Smoothing? Jurnal Akuntansi Dan Keuangan, 25(1).
Kusuma, M. (2023b). Nilai Relevansi Lima Item Parsial Penghasilan Komprehensif Lainnya (OCI) Dalam Kondisi Fundamental Makro Ekonomi Terdampak Covid-19. In G. Chandrarin (Ed.), Book Chapter : Kajian Tentang Penerapan Akuntansi Di Era Digitalisasi dan Pandemi Covid-19 (1st ed., pp. 1–24). Dimar Intermedia.
Kusuma, M. (2023c). Pengaruh Kinerja Operasi, Entitas Anak dan Asosiasi Terhadap Laba dan Ekuitas yang Diatribusi : Bukti dari Indonesia. JCA (Jurnal Cendekia Akuntansi), 4(2), 120. https://doi.org/10.32503/akuntansi.v4i2.4579
Kusuma, M. (2024). Dapatkah Laba Komprehensif Digunakan untuk Memprediksi Financial Distress? TEMA: Jurnal Tera Ilmu Akuntansi, 25(1).
Kusuma, M. (2020). Penghasilan komprehensif lain dan prediksi arus kas masa depan : Bukti dari Indonesia. Seminar Nasional SENIMA Ke 5 Universitas Negeri Surabaya, Senima 5, 815–832. http://bit.ly/ProsidingSenima5
Kusuma, M., & Agustin, B. H. (2023). Can Others Comprehensive Income Affect Dividend Payments In Indonesia? Share: Jurnal Ekonomi Dan Keuangan Islam, 12(1).
Kusuma, M., & Agustin, B. H. (2024). Nilai Relevansi Kepentingan Non Pengendali dalam Laporan Keuangan Konsolidasi : Bagaimana Pasar Bereaksi, dan Kemampuannya dalam Memprediksi Laba dan Dividen? Jurnal Akuntansi Dan Governance, 4(2). https://medium.com/@arifwicaksanaa/pengertian-use-case-a7e576e1b6bf
Kusuma, M., Assih, P., & Zuhroh, D. (2021). Pengukuran Kinerja Keuangan : Return on Equity ( ROE ) Dengan Atribusi Ekuitas. Jurnal Ilmiah Manajemen Dan Bisnis, 22(2), 223–244. https://doi.org/10.30596/jimb.v22i2.7935
Kusuma, M., & Athori, A. (2023). Can Income and Equity Attribution Minimize Agency
Costs ? ( Effect of Attribution Policy on Earnings Management and Firm Value ). Proceeding Medan International Conference Economics and Business (MICEB), 1(January), 1950–1962. https://proceeding.umsu.ac.id/index.php/Miceb/index
Kusuma, M., Chandrarin, G., Cahyaningsih, D. S., & Lisetyati, E. (2022). Reclassification of Others Comprehensive Income, Earnings Management, and Earnings Quality : Evidence From Indonesia. Asia-Pacific Management Accounting Journal, 17(3), 205–237. https://apmaj.uitm.edu.my/index.php/current/20-cv17n3/165-av17n3-8
Kusuma, M., & Kusumaningarti, M. (2023). Earnings Response Coefficient ( ERC ) Berbasis Laba Komprehensif dan Laba Diatribusi : Modifikasi Teori Kandungan Laba ( Ball & Brown , 1968 ). Jurnal Ilmiah Akuntansi Manajemen, 6(2), 141–162. https://doi.org/10.35326/jiam.v6i2.4346
Kusuma, M., & Luayyi, S. (2024). Do others comprehensive income, profit, and equity attributable impact external audit fee? Journal of Accounting and Investment, 25(1), 112–136. https://doi.org/10.18196/jai.v25i1.20470
Kusuma, M., & Rahayu, P. (2022). Can Others Comprehensive Income Be Used For Tax Avoidance? Jurnal Akuntansi Dan Keuangan (JAK), 24(2), 68–79. https://jurnalakuntansi.petra.ac.id/
Kusuma, M., & Saputra, B. M. (2022). Pengaruh Fundamental Makro Ekonomi Terhadap Penghasilan Komprehensif Lain dan Persistensi Laba Komprehensif. Jurnal Kajian Akuntansi, 6(1), 145–176.
Kusuma, M., Zuhroh, D., Assih, P., & Chandrarin, G. (2021). The Effect of Net Income and Other Comprehensive Income on Future’s Comprehensive Income With Attribution of Comprehensive Income as Moderating Variable. International Journal of Financial Research, 12(3), 205–219.
Murdiyanto, E., & Kusuma, M. (2022). Moderasi Leverage dalam Pengaruh Ukuran Bank dan Aset Keuangan Terhadap Kinerja Keuangan Komprehensif BPR Konvensional dan BPR Syariah Se-Kediri Raya. Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri, 7(2). http://ojs.unik-kediri.ac.id/index.php/ekonika/index
Pramiana, O., Hidayat, A. T., Susilo, D. E., Suprapto, S., & Purbowati, R. (2021). Factors Affecting Corporate Tax Avoidance Practices on the Indonesia Stock Exchange. Proceedings of the 2nd Annual Conference on Social Science and Humanities (ANCOSH 2020), 542(Ancosh 2020), 10–14. https://doi.org/10.2991/assehr.k.210413.003
Utami, L. D., & Pramiana, O. (2024). The Effect of Tax Avoidance on Cost of Debt with Agustin, B. H., & Kusuma, M. (2024). Pengaruh Penghasilan Komprehensif Lain & Laba yang Diatribusikan Terhadap Audit Report Lag. Jurnal Proaksi, 10(4), 739–752. https://doi.org/10.32534/jpk.v11i4.6323
Athori, A., & Kusuma, M. (2023). Effect of Others Comprehensive Income on Company Value by Mediation of Retained Earnings: Evidence From Indonesia. JCA (Jurnal Cendekia Akuntansi), 4(2), 141. https://doi.org/10.32503/akuntansi.v4i2.4580
Ayuningtia, M., & Pramiana, O. (2024). The Influence of Thin Capitalization, Capital Intensity and Sales Growth on Tax Avoidance with Institutional Ownership as a Moderating Variable in Manufacturing Companies Registered as Indonesian Sharia Stock Index Companies. International Journal of Pertapsi, 2(2), 58–68. https://doi.org/10.9744/ijp.2.2.58-68
Freeman, R. (1984). Strategic Management: A Stakeholder Theory. Journal of Management Studies, 39, 1–24.
Kusuma, M. (2021a). Measurement of Return on Asset (ROA) based on Comprehensive Income and its Ability to Predict Investment Returns: an Empirical Evidence on Go Public Companies in Indonesia before and during the Covid-19 Pandemic. Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi, 16(1), 94. https://doi.org/10.24269/ekuilibrium.v16i1.3238
Kusuma, M. (2021b). Modification of Profitability Measures with Comprehensive Income and Reclassification of Other Comprehensive Income as A Mediation of Effects Asset Utilization on Firm Value. Jurnal Keuangan Dan Perbankan, 25(4), 855–879. https://doi.org/10.26905/jkdp.v25i4.6132
Kusuma, M. (2023a). Can the Reclassification of Others Comprehensive Income Narrow Opportunities for Creative Accounting: Earnings Management and Income Smoothing? Jurnal Akuntansi Dan Keuangan, 25(1).
Kusuma, M. (2023b). Nilai Relevansi Lima Item Parsial Penghasilan Komprehensif Lainnya (OCI) Dalam Kondisi Fundamental Makro Ekonomi Terdampak Covid-19. In G. Chandrarin (Ed.), Book Chapter : Kajian Tentang Penerapan Akuntansi Di Era Digitalisasi dan Pandemi Covid-19 (1st ed., pp. 1–24). Dimar Intermedia.
Kusuma, M. (2023c). Pengaruh Kinerja Operasi, Entitas Anak dan Asosiasi Terhadap Laba dan Ekuitas yang Diatribusi : Bukti dari Indonesia. JCA (Jurnal Cendekia Akuntansi), 4(2), 120. https://doi.org/10.32503/akuntansi.v4i2.4579
Kusuma, M. (2024). Dapatkah Laba Komprehensif Digunakan untuk Memprediksi Financial Distress? TEMA: Jurnal Tera Ilmu Akuntansi, 25(1).
Kusuma, M. (2020). Penghasilan komprehensif lain dan prediksi arus kas masa depan : Bukti dari Indonesia. Seminar Nasional SENIMA Ke 5 Universitas Negeri Surabaya, Senima 5, 815–832. http://bit.ly/ProsidingSenima5
Kusuma, M., & Agustin, B. H. (2023). Can Others Comprehensive Income Affect Dividend Payments In Indonesia? Share: Jurnal Ekonomi Dan Keuangan Islam, 12(1).
Kusuma, M., & Agustin, B. H. (2024). Nilai Relevansi Kepentingan Non Pengendali dalam Laporan Keuangan Konsolidasi : Bagaimana Pasar Bereaksi, dan Kemampuannya dalam Memprediksi Laba dan Dividen? Jurnal Akuntansi Dan Governance, 4(2). https://medium.com/@arifwicaksanaa/pengertian-use-case-a7e576e1b6bf
Kusuma, M., Assih, P., & Zuhroh, D. (2021). Pengukuran Kinerja Keuangan : Return on Equity ( ROE ) Dengan Atribusi Ekuitas. Jurnal Ilmiah Manajemen Dan Bisnis, 22(2), 223–244. https://doi.org/10.30596/jimb.v22i2.7935
Kusuma, M., & Athori, A. (2023). Can Income and Equity Attribution Minimize Agency Costs ? ( Effect of Attribution Policy on Earnings Management and Firm Value ). Proceeding Medan International Conference Economics and Business (MICEB), 1(January), 1950–1962. https://proceeding.umsu.ac.id/index.php/Miceb/index
Kusuma, M., Chandrarin, G., Cahyaningsih, D. S., & Lisetyati, E. (2022). Reclassification of Others Comprehensive Income, Earnings Management, and Earnings Quality : Evidence From Indonesia. Asia-Pacific Management Accounting Journal, 17(3), 205–237. https://apmaj.uitm.edu.my/index.php/current/20-cv17n3/165-av17n3-8
Kusuma, M., & Kusumaningarti, M. (2023). Earnings Response Coefficient ( ERC ) Berbasis Laba Komprehensif dan Laba Diatribusi : Modifikasi Teori Kandungan Laba ( Ball & Brown , 1968 ). Jurnal Ilmiah Akuntansi Manajemen, 6(2), 141–162. https://doi.org/10.35326/jiam.v6i2.4346
Kusuma, M., & Luayyi, S. (2024). Do others comprehensive income, profit, and equity attributable impact external audit fee? Journal of Accounting and Investment, 25(1), 112–136. https://doi.org/10.18196/jai.v25i1.20470
Kusuma, M., & Rahayu, P. (2022). Can Others Comprehensive Income Be Used For Tax Avoidance? Jurnal Akuntansi Dan Keuangan (JAK), 24(2), 68–79. https://jurnalakuntansi.petra.ac.id/
Kusuma, M., & Saputra, B. M. (2022). Pengaruh Fundamental Makro Ekonomi Terhadap Penghasilan Komprehensif Lain dan Persistensi Laba Komprehensif. Jurnal Kajian Akuntansi, 6(1), 145–176.
Kusuma, M., Zuhroh, D., Assih, P., & Chandrarin, G. (2021). The Effect of Net Income and Other Comprehensive Income on Future’s Comprehensive Income With Attribution of Comprehensive Income as Moderating Variable. International Journal of Financial Research, 12(3), 205–219.
Murdiyanto, E., & Kusuma, M. (2022). Moderasi Leverage dalam Pengaruh Ukuran Bank dan Aset Keuangan Terhadap Kinerja Keuangan Komprehensif BPR Konvensional dan BPR Syariah Se-Kediri Raya. Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri, 7(2). http://ojs.unik-kediri.ac.id/index.php/ekonika/index
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Utami, L. D., & Pramiana, O. (2024). The Effect of Tax Avoidance on Cost of Debt with Institutional Ownership as a Moderating Variable (Empirical Study of Energy Sector Companies Listed on The IDX 2020-2022). International Journal of Pertapsi, 2(1), 1–8. https://doi.org/10.9744/ijp.2.1.1-8
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Published
2024-12-25
How to Cite
Omi Pramiana, Aminin, Sugeng Suprapto, Wasis, & Marhaendra Kusuma. (2024). DETERMINATION OF FINAL TAX ON OTHER COMPREHENSIVE INCOME. INTERNATIONAL SEMINAR, 6, 1222- 1233. Retrieved from https://conference.unita.ac.id/index.php/conference/article/view/314
Section
Articles
