Agresivitas Pajak Pasca Penerapan PSAK 73 Di Perusahaan Industri Farmasi: Difference in Difference Analysis
Ade Harwoko; Lestari Kurniawati · 2022 · Jurnal Akademi Akuntansi
WASTE classifies this as Negative / Null Result Report · AI classification, approximate
The study found no significant effect — useful as a negative control or null benchmark for your own design.
Abstract (excerpt)
This study aims to determine changes in corporate tax aggressiveness after the application of Statement of Financial Accounting Standards (PSAK) 73. The sample of this research is the financial statements of pharmaceutical industry…
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Metadata source: Crossref · DOI 10.22219/jaa.v5i1.18732