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Ar-Ridho Kholid Jundi

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Open access Oct 2026

Corporate Tax Behavior and Financial Characteristics: Evidence from Indonesian Consumer Non-Cyclical Firms

Corporate tax behavior reflects how firms balance tax compliance, financial strategies, and governance considerations. This study examines the association between ownership structure, capital structure, profitability, and corporate tax behavior measured through the Cash Effective Tax Rate (CETR) among Indonesian consum...

M. Mujiyati, Ar-Ridho Kholid Jundi, Utami Sylvi Tri · 0 citations

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