@article{MAKHILLTSS2016113024218,
    title = {A Policy Evaluation on Tax Incentives: Corporate Income Tax Rat
Reduction for Listed Company},
    journal = {The Social Sciences},
    volume = {11},
    number = {30},
    pages = {7357-7361},
    year = {2016},
    issn = {1818-5800},
    doi = {sscience.2016.7357.7361},
    url = {https://makhillpublications.co/view-article.php?issn=1818-5800&doi=sscience.2016.7357.7361},
    author = {Devita and},
    keywords = {Policy evaluation,tax incentives,corporate income tax,tax rate,company},
    abstract = {This study aims to evaluate the policy in corporate income tax rate reduction for listed company using
public policy evaluation indicator comprises of effectiveness, equity, responsiveness, appropriateness and
adequacy. Results of analysis show that policy to reduce corporate income tax rate has not been able to provide
solutions to develop Indonesian capital market. Policy has not been able to intensify companies in Indonesia
to do listing on stock exchange. It is due to the fact that this policy is more widely used by companies that have
long been listed. Furthermore, policy has not been able to optimally increase number of public shareholding
in company.}
    }