Results 21 to 30 of about 5,123 (234)
Tax avoidance and tax disclosure: A study of Brazilian listed companies
Contextus, 2021 This study analyzes the effect of tax avoidance on corporate transparency in Brazilian listed companies. The research was based on a sample of 256 non-financial companies listed in the Brazilian stock exchange (B3) from 2010 to 2018.
Eduardo Mendes Nascimento +3 more
doaj +1 more source
Agressividade tributária nas empresas de capital aberto que atuam em mercado regulado
Revista Ambiente Contábil, 2022 Objetivo: A pesquisa tem como objetivo identificar se o mercado regulado por intermédio de suas agências é fator determinante para uma postura de menor agressividade tributária nas empresas.
Thais Salvatori França +1 more
doaj +1 more source
Can ESG Performance Moderate The Effect of Tax Avoidance on Corporate Risk?
Riset Akuntansi dan Keuangan Indonesia, 2023 Very few companies in Indonesia implement environmental, social, and governance (ESG), but nowadays investors are interested in investing in companies that have good ESG profiles.
Verani Carolina +2 more
doaj +1 more source
Tax Avoidance & Corporate Risk: An Empirical Study in Manufacturing Company
Jurnal Ilmiah Akuntansi, 2019 The purpose of this research is to test whether a company tax avoidance activity would affect the corporate risk. Tax avoidance measurement is done by applying cash effective tax rate formula, while the volatility rate of stock return formula is used to
Verani Carolina +2 more
doaj +1 more source
Faktor-faktor yang mempengaruhi tax avoidance
Kompartemen: Jurnal Ilmiah Akuntansi, 2023 Kajian dilakukan guna mengetahui keterkaitan leverage, profitabilitas, dan CSR terhadap tax avoidance. Dilakukan pada industri makanan dan minuman terlisting di Bursa Efek Indonesia periode 2018-2021.
Barlia Annis Syahzuni +1 more
doaj +1 more source
The Effect of Sales Growth, Profitability and Leverage on Tax Avoidance with Firm Size as Moderating Variable [PDF]
Облік і фінанси, 2022 Beliefs about the rationality of economic agents and the predominantly controlling nature of tax policy may lead to the opinion that companies a priori do not want to pay taxes and are interested in keeping most of the income for themselves.
Cindy, Rasinta Ria Ginting
doaj +1 more source
ACCOUNTING CONSERVATISM AND CORPORATE TAX AVOIDANCE
The International Journal of Banking and Finance, 2023 This study investigates the effect of accounting conservatism on the corporate tax avoidance of listed non-financial firms in Nigeria. This study computes corporate tax avoidance based on the cash effective tax rate (CETR), GAAP effective tax rate (GETR)
Hamid Njiddah Sa’ad +2 more
doaj +1 more source
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
doaj +1 more source
Financial Distress, Profitability, Capital Intensity and Tax Avoidance
SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2023 This study aims to investigate the effect of financial distress, profitability, and capital intensity on tax avoidance using a quantitative approach with secondary data.
Jean Stevany Matitaputty +1 more
doaj +1 more source