Results 21 to 30 of about 1,757,631 (252)

Pengaruh Good Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index (JII)

Disclosure, 2022
The realization of the tax amnesty in 2016 made Indonesia ranked first in the practice of implementing tax amnesty in the world, but on the other hand there are still many companies that have not complied with tax payments.
Muhamad Mukhsin, Mesi Herawati
doaj   +1 more source

Managerial acquisitiveness and corporate tax avoidance

, 2020
This paper draws on the “tone at the top” literature to investigate whether managers of firms with managerial acquisitiveness also engage in corporate tax avoidance.
Gul, Ferdinand A., Shams, Syed M. M., Khedmati, Mehdi   +2 more
core   +1 more source

Tax Avoidance, Corporate Governance and Firm Value in The Digital Era

Journal of Accounting and Investment, 2018
In this study, we examine the link between tax avoidance and firm value and identify the moderating effect of corporate governance in this digital era.
Chen Siew Yee, Noor Sharoja Sapiei, Mazni Abdullah   +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, Oktavianti Oktavianti, Rini Handayani   +2 more
doaj   +1 more source

Tax planning, corporate governance and firm value [PDF]

, 2012
Tax planning by firms is a highly significant activity. After audit fees, tax related services are the largest source of fee income for UK accounting firms.
Holland, Kevin, Abdul Wahab, Nor Shaipah
core   +1 more source

The Impact of Audit Characteristics on Corporate Tax Avoidance: The Moderating Role of Gender Diversity

Scientific Annals of Economics and Business, 2021
The purpose of this paper is to investigate the relation between audit characteristics and corporate tax avoidance and how board gender diversity (BGDs) moderates this relationship.
Rakia Riguen, Bassem Salhi, Anis Jarboui
doaj   +1 more source

A Comparison of Corporate Governance and Tax Avoidance of UK and Japanese Firms

Comparative Economic Research, 2020
The present study was designed to determine the relationship between corporate governance and tax avoidance in an international setting. Financial and governance data sourced from the Datastream database for a sample of Japanese and UK firms between 2012
Bassem Salhi, Jabr Al Jabr, Anis Jarboui
doaj   +1 more source

The Influence of Investment Decisions and Corporate Financial Performance on Tax Avoidance: A Cross-country Study

Jurnal Dinamika Akuntansi dan Bisnis, 2023
This study investigates the influence of investment decisions and corporate financial performance on tax avoidance. We employed mining companies listed on the Asia Pacific Stock Exchanges from 2017 to 2021. The purposive sampling technique was applied to
Salsabila Salsabila, Yossi Diantimala
doaj   +1 more source

Is new technology always good? Artificial intelligence and corporate tax avoidance: Evidence from China

International Review of Economics & Finance
Corporate tax avoidance is an enduring topic. With the advent of the intelligent era, how artificial intelligence affects corporate tax avoidance has become an important topic of existing researches.
Guimin Qu, Hao Jing
doaj   +1 more source

Does industrial policy suppress corporate tax avoidance? —— a study on the perspective of provincial industrial policy

China Journal of Accounting Studies, 2021
Will industrial policy affect corporate tax avoidance? Based on China’s listed corporations which are in the current stage of industrial transformation and upgrading, this paper investigates how the provincial industrial policy impact corporate tax ...
Tingting Zhang, Xinmin Zhang, Daoguang Yang   +2 more
doaj   +1 more source