Corporate Tax Aggressiveness and Corporate Investment Expenditure in Nigeria and Ghana
Econometric Research in Finance, 2022 This paper analyzes the effect of cash flow from corporate tax aggressiveness on corporate investment expenditure in Nigeria and Ghana from 2010 to 2017.
Ifeanyi Francis Osegbue +3 more
doaj +1 more source
Impact of the Reduction of VAT Rate on Southeast Coastal Real Estate Enterprises
Discrete Dynamics in Nature and Society, 2021 This paper takes the southeast coastal real estate listed enterprises that have been at the forefront of China’s reform for many years as the research object. Through theoretical analysis and descriptive statistical analysis, it studies the impact of the
Yu Liu, Linghui Kong, Yanhua Zhang
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Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan Dan Capital Intensity Terhadap Tax Avoidance
Lawsuit, 2022 Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, pertumbuhan penjualan dan capital intensity terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2020.
Abdul Malik +2 more
doaj +1 more source
Pengaruh tingkat return on assets dan ukuran perusahaan terhadap penghindaran pajak
JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023 Tujuan dari penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan dengan penghindaran pajak pada perusahaan sektor pertambangan yang terdaftar di BEI tahun 2012-2019.
Diamonalisa Diamonalisa
doaj +1 more source
Reversing fertility decline in Japan with foreign pro-natalist policies, 1990-2035: a systematic review and secondary data analysis. [PDF]
Lancet Reg Health West PacSummary: Background: Several high-income countries, including Japan, have adopted pro-natalist policy to counteract declining fertility rates. However, the effectiveness of these policies varied across different studies and countries. This study aims to
Rahman MM +5 more
europepmc +2 more sources
The effect of political relations with the government on the relationship between ownership structure and tax avoidance [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2018 This paper examines the effect of political relations with the government on the relationship between ownership structure and tax avoidance in listed companies in Tehran Stock Exchange.
Farzin Rezaei, soraya weysihesar
doaj
PENGARUH PENGUNGKAPAN CSR TERHADAP PELAPORAN PAJAK AGRESIF, DAN PENGARUHNYA TERHADAP RETURN SAHAM
Jurnal ASET (Akuntansi Riset), 2017 . This study examine the association between Corporate Sosial Responsibility (CSR), corporate tax-aggressiveness and stock return. It also examine moderating effect of the effectiveness of audit committee as corporate governance mechanism to the ...
Idrianita Anis
doaj +1 more source
Studi Pengaruh Kinerja Keuangan Terhadap Tax Avoidance
Accounting and Management Journal, 2023 This study aims to examine empirical evidence about the factors that influence tax avoidance. The factors used in this study are profitability, leverage, liquidity, and sales growth as independent variables.
Ike Alvinurnita Tristanti, Aisyaturrahmi
doaj +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross +2 more
wiley +1 more source
Effects of Tax Risks on Cash Holdings of Companies Listed in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2015 This study examines causes of cash holdings of the companies listed in Tehran Stock Exchange, regarding the perspective of tax risks. The relationship between tax risks and cash holdings of the companies can be explained by precautionary motive for cash ...
Kamran Pakizeh +2 more
doaj +1 more source