Results 41 to 50 of about 5,035 (136)
Implikasi Indikator Keuangan Terhadap Tax Avoidance
AFRE (Accounting and Financial Review), 2019 This study aims to determine the effect of fixed asset intensity, inventory intensity, advertising, debt, profitability and firm size on tax avoidance. Tax avoidance is proxied into cash ETR (Effective Tax Rate). The sampling technique used was purposive
Maya Novitasari, Siti Suharni
doaj +1 more source
Administrative SciencesThis study examines the impact of corporate sustainable tax strategies on investment scale and firm value using signaling theory. We measure Sustainable tax strategy through the coefficient of variation of cash effective tax rates over a five-year period.
Kil-Joo Baek, Young-Jun Yeo
doaj +1 more source
TAX AGGRESSIVENESS AND FINANCIAL PERFORMANCE OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA
Gusau Journal of Accounting and Finance, 2022 The study examines the effect of tax aggressiveness on the financial performance of listed industrial goods firms in Nigeria. The population of the study is made up of the entire listed industrial goods firms in Nigeria. Sample of 10 firms were selected
Ibilola Olaniun +3 more
doaj
Tax incentives on income as a determinant of the Effective Tax Rate [PDF]
Revista Contabilidade & FinançasThe article analyzes the effectiveness of tax incentives in determining the Effective Tax Rate (ETR) of Brazilian companies, addressing a gap in the literature that does not adequately consider the effects of these incentives on profit. Based on a sample
Moisés Geraldo Cavalcante Macaíba Costa de Sousa +2 more
doaj +1 more source
The Impact of Effective Tax Rate and Cash Effective Tax Rate on the Capital Structure
Indonesian Capital Market ReviewThe study examines the impact of tax avoidance on the capital structure of listed companies on the Vietnam’s stock market. Conducting GLS regression testing and analysis through data of 657 enterprises listed on the two stock exchanges of Hanoi and Ho Chi Minh City in the period from 2015 to 2022.
openaire +1 more source
The Effect Of Political Connections, Transfer Pricing, and Firm Size On Tax Avoidance Practices
Jurnal Akuntansi: Kajian Ilmiah AkuntansiSeveral companies engage in tax avoidance, a strategy aimed at circumventing tax expenses. Within this study, tax avoidance is quantified through Cash ETR (Effective Tax Rate).
Rino Rinatza Zain +1 more
doaj +1 more source
HelFin JournalMenganalisis pengaruh likuiditas yang diimpresikan melalui current ratio dan cash ratio atas effective tax rate perusahaan sektor properti dan real estate yang tercantum di Bursa Efek Indonesia dari tahun 2019 sampai 2021 merupakan tujuan dari penelitian ini, karena sektor ini memiliki karakteristik intensitas modal tinggi dan ketergantungan pada ...
null Akwila N.P. Silalahi +4 more
openaire +1 more source
Accounting conservatism and firm value in Egypt: the mediating role of tax avoidance
Future Business JournalPurpose This paper examines the mediating effect of the firm’s tax-avoidance strategies on the relationship between a firm’s conservative practices and its firm value.
Yousra R. Obiedallah +1 more
doaj +1 more source
INFLUENCE OF BOARD FINANCIAL EXPERTISE ON TAX COMPLIANCE OF NON- FINANCIAL LISTED FIRMS IN NIGERIA
Malete Journal of Accounting and Finance, 2023 Generating enough tax revenue is still a universal phenomenon due to unabated tax scandals in all jurisdictions. This study sought to provide empirical evidence on the influence of independent board financial expertise(IBFE) on tax compliance of non ...
Mathias Gboyega OGUNDEJI
doaj
TAX AVOIDANCE: STUDI EMPIRIS PADA PERUSAHAANMANUFAKTUR SEKTOR BARANG KONSUMSI DI INDONESIA
Monex: Journal Research Accounting Politeknik Tegal, 2019 This purpose of this study is to examine the effect of Return On Asset (ROA), Company’s Size, Audit Commitee and Proportion of Independent Directors to Tax Avoidance. Tax Avoidance is measured using the cash effective tax rate (CETR).
Giawan Nur Fitria, Riaty Handayani
doaj +1 more source