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Pengaruh Insentif Pajak Terhadap Pengungkapan Technological Capital Di Masa Pandemi Covid-19

Year: 2024

Type: article

Abstract: Covid-19 pandemic caused a decline economic sector so Indonesian government took initiative to provide incentive for companies. During pandemic, technological development also growth increasingly massive so this research aims determine effect tax incentive to technological development through technological capital disclosure as proxy as well as research novelty. With 117 annual report observation in manufacturing companies, it found tax incentive positive significant to technological capital disclosure. It means, tax incentive used by companies to technological implementation and also support by director with technological education background.

Source: Analisis

DOI: 10.37478/als.v14i2.4545

Author: Zulfikar Ikhsan Pane Pane

Institution: Kwik Kian Gie School of Business

Language: English

Topic: Intellectual Capital and Performance Analysis

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Industry, innovation and infrastructure

Open Access status: bronze

OpenAlex ID: W4402137862

FWCI:

Cites: 24

Cited by:

Related to: 10