Accounting and Finance Studies
Vol. 1 No. 3 (2021): Issue: July

Tax Cut: Suatu Studi Literatur

Utami Tunjung Sari (Entrepreneurship Program, Economic Faculty, Universitas Widya Mataram, Yogyakarta, Indonesia)
Niken Permata Sari (Entrepreneurship Program, Economic Faculty, Universitas Widya Mataram, Yogyakarta, Indonesia)
Hananta Surya Wijaya (Entrepreneurship Program, Economic Faculty, Universitas Widya Mataram, Yogyakarta, Indonesia)



Article Info

Publish Date
15 Apr 2021

Abstract

This study aims to determine the factors associated with the tax cut. The literature review method was used in this study. The data in this study were obtained from sciencedirect.com. The results showed that several variables were influential and influenced by tax cuts, as well as variables that had no effect. The results show that the tax cut has no significant effect on median weekly earnings, has a significant effect on merger activity, shareholder wealth, distribution economic activity, aggregate welfare, R&D investment, domestic market shares and exports, investment, employment, profit, tax revenue, gross domestic product, inbound tourism, and travel receipts, as well as labor supply and consumption decisions. There are several conflicting research results due to differences in the place of study and the time period of the study which resulted in different conclusions. The tax cut is also influenced by government debt. An overview of further research is also presented here.

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Journal Info

Abbrev

afs

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting and Finance Studies is an academic journal published by Profesional Muda Cendekia. Accounting and Finance Studies aims to publish articles in the field of accounting and finance, including but not limited to research results, scientific studies and field cases. It has a purpose to provide ...