January 2023

The effect of tax cuts and jobs act on corporate debt ratios

The Tax Cuts and Jobs Act (TCJA), effective on December 22, 2017, is the most comprehensive overhaul of the U.S. tax code in the last 30 years. Historically, when corporate tax rates are high, the interest deduction on debt is greater, thereby reducing firms’ taxable income. However, with the new reforms significantly reducing corporate tax rates, the deductibility of the interest is no longer as favorable. In...

Author(s): Yu Zhang, Andrea Chiasson, Xun Li and Shari Lawrence

January 2023

Compliance during the COVID-19 pandemic: Knowledge of tax relaxation, completeness of documents and their socialisation

The study aimed to determine the role of document completeness as a moderating variable in the relationship between knowledge of tax relaxation and taxpayer compliance and the relationship between tax relaxation policy socialisation and Small and Medium Enterprises (SMEs) taxpayer compliance registered at the North Malang - East Java - Indonesia Primary Tax Service Office. The moderation test in this study used WarpPLS,...

Author(s): Rahayu Yayuk Ngesti