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This study aims to determine how minimize tax liabilities amount to be paid and payable in accordance with tax laws in force and would like to see extent of the effect of tax planning on income tax paid by 21 PT.MSH Energy thus obtain optimal return and minimize corporate tax payable. This study uses three methods of observation, interviews and calculate the tax planning using tax laws in effe…
The objectives of this research is to analyze the different between of nohedging (open position), forward contract hedging and money market hedging which listed on PT. MTG in 2012 until 2014 periods. Data used in this research were obtained from bank’ annual report and PT MTG. Analyze technique used for this research is hedging. The result of this research shows that Forward Contract Hedge h…
The relationship between macroeconomic variables and stock market returns is, by now, well-documented in the literature. However, a void in the literature relates to examining the cointegration between macroeconomic variables and stock market’s sector indices rather than the composite index. Thus in this paper we examine the equilibrium relationships between selected macroeconomic variabl…
The purpose of this study is to find the impact of efficiency against lending. Independent variable include ratio of operational costs against operating income (BOPO), and the control variables are Return On Assets (ROA) and Non Performing Loan (NPL).Sample consist of commercial banks registered in Indonesian Stock Exchange (IDX) in 2009-2014 was chosen. The result of the study shows that B…
This study aimed to analyze the influence of banks source of funds, bank capital, and the prime rate for each variables is proxied by third party funds (DPK), Capital Adequacy Ratio (CAR), and BI Rate on credit distribution on foreign exchange commercial banks in 2011 until 2013. The sample in this research is foreign exchange commercial banks in 2011-2013. That were chosen by purposive sampli…
Jurnal terakreditasi B berdasarkan keputusan dirjen DIKTI no. 83/DIKTI/Kep/2009
Jurnal terakreditasi B berdasarkan keputusan dirjen DIKTI no. 83/DIKTI/Kep/2009