Indonesian Abstract: Makalah ini meneliti disparitas alokasi investasi regional dalam pembangunan daerah di Indonesia. Analisis memperlihatkan bahwa terdapat ketidakmerataan yang kuat pada alokasi investasi pada level provinsi. Melalui pengujian hipotesa Rahman-Takayama terbukti bahwa tabungan...

As a profit oriented company, management will endeavor to obtain the optimal profit, by minimizing the costs of existing, otherwise as a tax payer , corporate must implement the various obligations, one of them is pay income tax. Therefore, it is very crucial for companies to manage their tax...