TY  - JOUR
T1  - A Policy Evaluation on Tax Incentives: Corporate Income Tax Rat
Reduction for Listed Company
AU - Januarica, Devita AU - Setyowati, Milla S. 
JO  - The Social Sciences
VL  - 11
IS  - 30
SP  - 7357
EP  - 7361
PY  - 2016
DA  - 2001/08/19
SN  - 1818-5800
DO  - sscience.2016.7357.7361
UR  - https://makhillpublications.co/view-article.php?doi=sscience.2016.7357.7361
KW  - Policy evaluation
KW  -tax incentives
KW  -corporate income tax
KW  -tax rate
KW  -company
AB  - 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.
ER  -