Results 11 to 20 of about 2,964,288 (263)
International Journal of Academe and Industry ResearchThis study aims to analyze the effect of sales growth, capital intensity, and debt to equity ratio on tax avoidance with firm size as a moderating variable.
Peter Winarta +3 more
doaj +2 more sources
Journal of Accounting and Investment, 2021 Research aims: This study aims to examine and analyze the effect of tax aggressiveness on cash holding, and financial policies (leverage, capital intensity, inventory intensity) can moderate tax aggressiveness on cash holding.
Setu Setyawan +2 more
doaj +1 more source
Investigation the Existence of Corporate Income Tax Stickiness at the Micro Level [PDF]
مجله دانش حسابداری, 2020 Objective: This article seeks to extend the concept of tax elasticity to corporate tax sensitivity. This issue is interpreted as corporate tax stickiness (changes in the corporate income tax to changes in the net income).
Mojtaba Golmohammadi Shuraki
doaj +1 more source
Finansia, 2022 This study aims to analyze the influence of capital intensity, corporate governance mechanisms, profitability on tax avoidance. In this study, the type of data used was quantitative data with the population of banking companies listed on the Indonesia ...
Anisa Wantifa Pratiwi, Yuli Chomsatu
doaj +1 more source
The Relationship Between Industry Structure, Market Share and Capital intensity with Abnormal Earnings Persistence in Public Firms [PDF]
مجله دانش حسابداری, 2012 This study investigates Ohlson's Linear Information Dynamic (LID) and evaluates the effect of "other information" on the abnormal earnings series using 100 firms panel data during 1376-1386 by Generalized Method of Moments(GMM).
Vali Khodadadi, Hossein Erfani
doaj +1 more source
Tax avoidance motives in property and real estate firms
Jurnal Akuntansi Aktual, 2022 The purpose of this study is to examine and determine the impact of CSR, capital intensity, and corporate risk on tax avoidance in property and real estate sector firms listed on the Indonesia Stock Exchange from 2016 to 2019.
Cintia Aulia Ramadanti, Donny Maha Putra
doaj +1 more source
The Corporate Tax Planning and Financial Performance of Systemically Important Banks in Nigeria [PDF]
Economic Horizons, 2019 Due to the multiplicity and overburdening of Nigeria’s tax system, the economic units in which systemically important banks (SIBs) are included implement the corporate strategies that identify the loophole which minimizes, postpones, or entirely avoids ...
Temitope Olamide Fagbemi +2 more
doaj +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2022 This study aimed to examine and analyze the impact of corporate social responsibility, profitability, capital intensity, company size, and financial distress on tax aggressiveness. The population in the study was manufacturing companies listed on the IDX
Muhammad Abdul Aris +2 more
doaj +1 more source
Jurnal Benefita, 2019 This research examines in the impact of capital intensity, dividend payout ratio and financial distress on accounting conservatism. The population in this research are all that companies listed in Indonesia Stock Exchange (IDX) in 2013 to 2017.
Muhammad Rivandi, Sherly Ariska
doaj +1 more source
Economic Growth as an Essential Factor for Reducing the Energy Intensity of the Gross Regional Product [PDF]
Экономика региона, 2020 Creating regional programs for energy efficient development, policymakers rely on the targets of the Federal Energy Strategy, planning to reduce the energy intensity of gross regional product (GRP) by 40 % or more until 2035. Therefore, it is necessary
Vladimir A. Tsybatov
doaj +1 more source