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This is a Quantitative Study study.

Fiscal Incentives and Financial Performance in Bonded Zone Companies

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Multiple linear regression highlights how customs policy and tax restitution influence profitability and capital structure.

Fiscal incentives significantly improve profitability while reducing leverage among companies in bonded zones.
Results show that customs policy enhances operational cash flow and tax restitution increases liquidity.
The analysis uses multiple linear regression to assess the impact of fiscal policies on financial performance.
These findings point to the need for better fiscal incentive implementation to foster sustainable financial growth.

Pradianingsih et al. (2024) studied this question.

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