Authors : Devita Januarica and Milla S. Setyowati
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.
Devita Januarica and Milla S. Setyowati, 2016. A Policy Evaluation on Tax Incentives: Corporate Income Tax Rat Reduction for Listed Company. The Social Sciences, 11: 7357-7361.