{"id":"https://openalex.org/W1584032079","doi":null,"title":"Analysis of income tax incentives in Indonesia","display_name":"Analysis of income tax incentives in Indonesia","publication_year":2012,"publication_date":"2012-12-31","ids":{"openalex":"https://openalex.org/W1584032079","mag":"1584032079"},"language":"en","primary_location":{"id":"mag:1584032079","doi":null,"is_oa":false,"landing_page_url":"http://journal.globejournal.org/index.php/GBERJ/article/view/56/0","pdf_url":null,"source":{"id":"https://openalex.org/S2764800388","display_name":"Global Business and Economics Research Journal","issn_l":"2302-4593","issn":["2302-4593"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Global Business and Economics Research Journal","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5013151042","display_name":"Yunita Anwar","orcid":"https://orcid.org/0000-0001-5238-5123","observed_orcids":["https://orcid.org/0000-0001-5238-5123"]},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Yunita Anwar","raw_affiliation_strings":["MY Consulting Center, Bina Nusantara University"],"raw_orcid":"https://orcid.org/0000-0001-5238-5123","affiliations":[{"raw_affiliation_string":"MY Consulting Center, Bina Nusantara University","institution_ids":["https://openalex.org/I166073570"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5088921490","display_name":"Martin Surya Mulyadi","orcid":"https://orcid.org/0000-0002-1230-3354","observed_orcids":["https://orcid.org/0000-0002-1230-3354"]},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Martin Surya Mulyadi","raw_affiliation_strings":["MY Consulting Center, Bina Nusantara University"],"raw_orcid":"https://orcid.org/0000-0002-1230-3354","affiliations":[{"raw_affiliation_string":"MY Consulting Center, Bina Nusantara University","institution_ids":["https://openalex.org/I166073570"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I166073570"],"apc_list":null,"apc_paid":null,"fwci":1.3874,"has_fulltext":false,"cited_by_count":3,"citation_normalized_percentile":{"value":0.86761471,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":93},"biblio":{"volume":"1","issue":"2","first_page":"81","last_page":"92"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9193999767303467,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9193999767303467,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.061799999326467514,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.010499999858438969,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/income-tax-incentives","display_name":"income tax incentives","score":0.9990000128746033},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.8489999771118164},{"id":"https://openalex.org/keywords/investment-incentives","display_name":"investment incentives","score":0.6140000224113464},{"id":"https://openalex.org/keywords/textile-industry","display_name":"textile industry","score":0.9160000085830688},{"id":"https://openalex.org/keywords/renewable-energy-sector","display_name":"renewable energy industry","score":0.9929999709129333},{"id":"https://openalex.org/keywords/creative-industries","display_name":"creative industries","score":0.9520000219345093},{"id":"https://openalex.org/keywords/tax-structure","display_name":"tax structure","score":0.6650000214576721},{"id":"https://openalex.org/keywords/shareholder-value","display_name":"shareholder value","score":0.8299999833106995},{"id":"https://openalex.org/keywords/indonesia","display_name":"Indonesia","score":0.5400000214576721}],"concepts":[{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.7815321087837219},{"id":"https://openalex.org/C2777738643","wikidata":"https://www.wikidata.org/wiki/Q2912966","display_name":"Tax incentive","level":3,"score":0.6114680767059326},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.5635109543800354},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.5021109580993652},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.49297332763671875},{"id":"https://openalex.org/C139447083","wikidata":"https://www.wikidata.org/wiki/Q1923644","display_name":"Dividend tax","level":5,"score":0.4904741942882538},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.47463807463645935},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.45906808972358704},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4516744017601013},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.44655174016952515},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.44597721099853516},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.4357481598854065},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.4296179413795471},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.429108589887619},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.22145229578018188},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:1584032079","doi":null,"is_oa":false,"landing_page_url":"http://journal.globejournal.org/index.php/GBERJ/article/view/56/0","pdf_url":null,"source":{"id":"https://openalex.org/S2764800388","display_name":"Global Business and Economics Research Journal","issn_l":"2302-4593","issn":["2302-4593"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Global Business and Economics Research Journal","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","score":0.7257999777793884,"display_name":"Decent work and economic growth"},{"id":"https://metadata.un.org/sdg/9","score":0.5378999710083008,"display_name":"Industry, innovation and infrastructure"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":13,"referenced_works":["https://openalex.org/W49114040","https://openalex.org/W609806004","https://openalex.org/W1509996741","https://openalex.org/W1522490704","https://openalex.org/W1977038514","https://openalex.org/W1980813385","https://openalex.org/W2009157830","https://openalex.org/W2041535268","https://openalex.org/W2051852226","https://openalex.org/W2083721298","https://openalex.org/W2103382149","https://openalex.org/W2144052858","https://openalex.org/W3153598349"],"related_works":["https://openalex.org/W2183415969","https://openalex.org/W7217738780","https://openalex.org/W4389411124","https://openalex.org/W2255199070","https://openalex.org/W1892420755","https://openalex.org/W2295718360","https://openalex.org/W4412643021","https://openalex.org/W4289522845","https://openalex.org/W4400050829","https://openalex.org/W4400724552"],"abstract_inverted_index":{"Income":[0],"tax":[1,20,37,57,82,103],"incentives":[2,38,58,83],"is":[3,25],"one":[4],"of":[5,18,28],"policy":[6],"could":[7],"be":[8,91,94],"used":[9],"to":[10,93],"facilitate":[11],"investment":[12],"in":[13,22,39,60,98],"specific":[14],"industry.":[15,53],"A":[16],"change":[17],"current":[19],"structure":[21],"various":[23],"method":[24],"significant":[26],"determinant":[27],"economic":[29],"activity.":[30],"In":[31],"this":[32],"research,":[33],"we":[34,62,73],"discuss":[35],"income":[36,56,81],"Indonesia":[40,99],"with":[41],"focus":[42],"on":[43],"three":[44],"industry:":[45],"textile":[46],"industry,":[47],"renewable":[48],"energy":[49],"industry":[50],"and":[51,102],"creative":[52],"To":[54],"compare":[55],"given":[59],"Indonesia,":[61],"use":[63],"two":[64],"other":[65,76],"country":[66,77],"as":[67],"a":[68],"comparison.":[69],"From":[70],"our":[71],"study,":[72],"found":[74],"that":[75,89],"give":[78],"more":[79],"attractive":[80],"package":[84],"which":[85],"maximize":[86],"shareholder\u2019s":[87],"value":[88],"might":[90],"considered":[92],"implemented":[95],"if":[96],"applicable":[97],"by":[100],"government":[101],"authority.":[104]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2014,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}