Results 21 to 30 of about 25,625 (212)
Journal the Winners, 2019 The research investigated the relation between firms participated in tax amnesty programs and their tendency to manipulate financial statements. The research explored some unique research settings during Indonesia’s tax amnesty period in 2016-2017.
Gatot Soepriyanto +3 more
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Investigating the Effect of Customer Concentration on Tax Avoidance, Considering Firm's Market Share [PDF]
بررسیهای حسابداری و حسابرسی, 2018 Objective: The aim of this study is to investigate the effect of customer concentration on tax avoidance considering the firm's market share. Methods: Tax avoidance measure is the difference between legal and actual tax rates of a company.
Abbas Sheybani Tezerji +2 more
doaj +1 more source
Jurnal Akuntansi dan Perpajakan, 2017 TheNon-Tax Revenue policy as an implementative rules from laws, is an policy in attempt for collection and managing mechanism of non-tax revenue. Consequently, such policy has determined various preventive and repressive rules on deviation behavior ...
Nanang Suparman
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ROLE OF TAX AND ACCOUNTING MECHANISM IN TAXATION SYSTEM [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015 In the present research, we look into the tax issue in its entirety, as fiscal process, so that its ongoing fiscal perimeter process was defined and structured, participants in the fiscal process were nominated, financial flows were projected as well ...
RISTI LUCIA
doaj
Determinants of Tax Planning: Theoretical Analysis
Buhalterinės Apskaitos Teorija ir Praktika, 2021 Annotation. Tax planning is a topic of interest for taxpayers, practitioners, public authorities and academics. Analyzing scientific literature on tax planning shows that some authors are looking at the tax planning process, while others are looking at ...
Lina Matusevičienė +1 more
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Advanced Materials, EarlyView.Metasurface‐engineered NC‐TENG arrays integrate tactile pressure mapping, non‐contact gesture sensing, and acoustic signal readouts in one ultrathin module, and outperforms pristine PDMS in terms of electrical output and real‐time spatial mapping for next‐gen wearables.
Injamamul Arief +12 more
wiley +1 more source
Advanced Sustainable Systems, EarlyView.This article explores what drives households to adopt solar PV and battery systems in South East Queensland. Using hybrid discrete choice experiments, it reveals distinct adopter profiles and highlights cost, system size, and energy independence as key motivators.
Mohammad Alipour +3 more
wiley +1 more source
Educação Matemática DebateThis paper is the result of a master's thesis and analyzes how Financial Education can help Integrated High School students understand the tax implications in their financial lives.
Tatiana Delesposte, Lauro Chagas e Sá
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Roles of tax planning in market valuation of corporate social responsibility
Cogent Business & Management, 2018 This study aims to examine the roles of tax planning in market valuations of corporate social responsibility (CSR). Specifically, this study examines tax planning activities for their direct, mediating and moderating roles.
Tye Wei Ling, Nor Shaipah Abdul Wahab
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Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes +2 more
wiley +1 more source