id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ijtc-1117	Yandes, Jufri; Sunarya, Amud; Muhtarom; Destiana	Implementation of Tax Incentives on Issuers' Financial Ratios: Reduction and Reaction	2024	16	.pdf	application/pdf	6792	391	49	Β : X regression coefficient Ε : Confounding factor/residual (error) Hypothesis Testing Hypothesis testing aims to determine whether the reduction in tax incentives has a reaction or has no reaction to the financial ratio (ROE) of the shares of issuers in the LQ45 Index in 2022 to the reduction in tax incentives made by the Indonesian government so that two hypotheses are formed, namely: ROE = Net Profit After Tax Total Equity 𝑥 100% https://www.ilomata.org/index.php/ijtc Implementation of Tax Incentives on Issuers' Financial Ratios: Reduction and Reaction Yandes, Sunarya, Muhtarom, and Destiana 446 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc H01 = Implementation of tax incentive reduction has a reaction to the financial ratio (ROE) of the shares of IDX issuers LQ45 Index in 2022 H02 = Implementation of tax incentive reduction does not have a reaction to the financial ratio (ROE) of the shares of IDX issuers in the LQ45 Index in 2022 Researchers concluded based on the results of the hypothesis that there is a suspicion that this happened because the issuers did not take advantage of the tax incentive reduction, due to lack of knowledge of the benefits of the policy that could be directly felt by the issuers, and there were conditions or criteria determined by the Indonesian government to obtain tax incentives that were considered quite difficult to implement by the issuers, this was supported by the results of a study conducted by https://www.ilomata.org/index.php/ijtc Implementation of Tax Incentives on Issuers' Financial Ratios: Reduction and Reaction Yandes, Sunarya, Muhtarom, and Destiana 449 | Ilomata International Journal of Tax & Accounting https://www.ilomata.org/index.php/ijtc Ispriyarso & Wibawa (n.d.)which stated that the respondents in their research had not taken advantage of the tax incentives due to ignorance of the incentives, and lack of understanding of the procedures.	cache/ijtc-1117.pdf	txt/ijtc-1117.txt