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Organizations and Markets in Emerging Economies, 2021 This study examines the interactive effect of tax planning and corporate governance on the financial performance of 50 non-financial quoted companies in Nigeria between 2007 and 2018.
John Olayiwola, Stephanie Okoro
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Jurnal Riset Akuntansi Terpadu, 2019 This study aims to analyze the effect of capital intensity, inventory intensity, independent board of commissioners and managerial ownership on the effective tax rate. The population in this study are manufacturing companies listed on the Indonesia Stock
Muhammad Syamsuddin, Trisni Suryarini
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Karakteristik Eksekutif, Intensitas Modal & Tax Avoidance
Jurnal Akuntansi Indonesia, 2020 This study aims to examine and analyze the influence of the executive characteristics on tax avoidance with capital intensity as an intervening variable in that LQ45 companies listed in Indonesia Stock Exchange Year 2016-2018.
Edy Suprianto, Ummul Aqida
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The Relationship Between Tax Policy and Companies' Tax Burden in Inflationary Conditions [PDF]
مطالعات تجربی حسابداری مالی, 2018 Tax is taken into consideration as one of the important factors which playsrole in economic prosperity and societies' development through gaining revenue for governments.
Hamideh Esnaashari, Mina Nourmohammadi
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Determinants of Tax Avoidance from a Financial Perspective
Riset Akuntansi dan Keuangan IndonesiaTax avoidance refers to efforts by taxpayers to reduce tax liabilities by exploiting loopholes in tax regulations. This practice is legal and does not conflict with existing rules.
Nursiam, Eny Kusumawati
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Studies and Scientific Researches: Economics Edition, 2020 Earnings quality can be determined from the market or investor reaction to information in the published financial statements. But there are some factor, which can be considered to be biased for investors in determining their investment in a company ...
Olivia Christine Chandra +1 more
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Frontiers in Public HealthIntroductionThis paper develops a theoretical model to clarify the mechanisms by which pension insurance contribution rate affects the labor income share of enterprises and conducts empirical validation.MethodsUtilizing a difference-in-differences ...
Chengqiang Dou, Ying Liu
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Pengaruh Leverage, Capital Intensity, dan Corporate Social Responsibility terhadap agresivitas pajak
Jurnal Ekonomi Modernisasi, 2022 Tax aggressiveness is the company's effort to reduce the tax burden. The decrease in tax is due to differences in opinion between the company and the government.
Sebastian Soelistiono, Priyo Hari Adi
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AUTEX Research Journal, 2016 With the analysis of the industrial economic theory structure – conduct – performance model, the study investigates the existence of significant relationship among market structure, conduct and performance.
Lee Yueh-Chiang, Yang Yao-Hung
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The Effect of Leverage, Profitability and Capital Intensity on Tax Aggressiveness in the Technology Sector [PDF]
Облік і фінансиSince taxes are part of the income paid to the state, businesses often seek to reduce their tax liabilities using various methods. In this context, tax aggression means taking every legal avenue to minimize tax liability.
Agnes Dewi Septiani +2 more
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