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Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 2020 Tax aggressiveness is one of a critical issue in the world of taxation. Many companies do tax planning to minimize their tax abilities. This study aims to examine how capital intensity, inventory intensity, firm size, firm risk, and political connections,
Sugeng Sugeng +2 more
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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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Pengaruh Capital Intensity dan Inventory Intensity Terhadap Penghindaran Pajak
Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA), 2021 The purpose of this study was to determine the effect of the results of capital intensity and inventory intensity on tax avoidance in chemical sub-sector companies listed on the Indonesia Stock Exchange. The sample in this study used a purposive method with a total sample of 33 samples from 11 chemical sub-sector companies listed on the Indonesia Stock
Harman Malau, Roslan Sinaga
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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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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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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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Beta convergence analysis of gross value added in the high-technology manufacturing industries
Technological and Economic Development of Economy, 2022 The paper examines the recent developments in the high-technology manufacturing sectors in the EU28 countries, focusing on the β-convergence of gross value added in the Manufacture of computers, electronic, and optical products, and the Manufacture of ...
Andreea Claudia Șerban +2 more
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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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