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Nikke Yusnita Mahardini

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Open access Oct 2026

Macroeconomic Conditions, Effective Taxation, and Capital Structure Decisions: Evidence from Indonesian Manufacturing Firms

This study examines the associations between macroeconomic conditions, realized effective taxation, firm-specific characteristics, and capital structure among manufacturing firms listed on the Indonesia Stock Exchange during 2021–2025. Using a balanced panel of 97 firms and 485 firm-year observations, the study applies...

Santi Octaviani, Nana Umdiana, Nikke Yusnita Mahardini · 0 citations

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