Results 141 to 150 of about 27,382 (307)

PENGARUH AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Non-keuangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2013-2016) [PDF]

, 2017
This study aims to examine the effect of tax aggressiveness on Corporate Social Responsibility (CSR) disclosure. Dependent variable in this study is CSR disclosure in the corporate’s sustainability reports.
HADIPRAJITNO , P Basuki, WIJAYA, Stefanus Ganang Sakti   +1 more
core   +1 more source

Carbon Performance in Airlines: A Qualitative Comparative Analysis of Institutional and Firm‐Level Drivers

Sustainable Development, EarlyView.
ABSTRACT Air transport is one of the fastest‐growing sources of greenhouse gas emissions, yet it remains one of the most difficult sectors to decarbonize. The sector's climate impact is amplified by two factors: the steady rise in passenger demand and the absence of commercially viable low‐carbon technologies for long‐haul flights.
Jouni K. Juntunen, Sarianna Lundan, Tiina Ritvala   +2 more
wiley   +1 more source

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN MAYORITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) [PDF]

, 2015
The purpose of this study was to examine Corporate Social Responsibility and Majority Firm to Tax Aggressiveness. This study is a developing of a previous study, Lanis and Richardson (2011).
PURWANGGONO, Erlang Anugrahendra, ROHMAN, Abdul   +1 more
core  

Corporate Social Responsibility (CSR) and Tax Avoidance: A Literature Review on Contextual Factors

Sustainable Development, EarlyView.
ABSTRACT As empirical research on the relationship between corporate social responsibility (CSR) and tax avoidance has stressed heterogeneous results, this literature review focuses on contextual factors of this dynamic link. Seventy‐three peer‐reviewed archival studies on that topic are identified, leading to either a positive or a negative impact of ...
Patrick Velte
wiley   +1 more source

Analisis Faktor Yang Mempengaruhi Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2012-2014) [PDF]

, 2016
This study aims to examine empirically the effect of corporate social responsibility (CSR), return on asset (ROA), inventory intensity, and size of firm to tax aggressiveness.
Luke, L. (Luke), Zulaikha, Z. (Zulaikha)
core  

Is the Plastic Waste Trade a Barrier to Sustainable Development? Empirical Evidence From RCEP Countries

Sustainable Development, EarlyView.
ABSTRACT There is widespread consensus on the threats that plastic waste poses to the environment. A significant obstacle to sustainable development, the trade in plastic waste may contribute to plastic pollution. The objective of this research is to look at how the import and export of plastic waste affect the sustainable development of Regional ...
Mustafa Necati Çoban, Asım Çoban, Ayoub Zeraibi, Magdalena Radulescu   +3 more
wiley   +1 more source

Tax aggressiveness and performance of publicly traded companies in Brazil: An analysis of the pandemic period

Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas
The objective of this research was to investigate the influence of tax aggressiveness on the performance of companies listed on the Brazilian stock exchange (B3) during the pandemic period, spanning from 2017 to 2022, totaling 1,422 observations ...
Amanda Dantas Cerqueira, Ronaldo Fabiano de Souza Antunes, Alini da Silva, Marcelo Alvaro da Silva Macedo   +3 more
doaj   +1 more source

High‐Speed Rail and Spatial Equity: Unpacking the Sustainability Paradox of Land Use and Fiscal Pressure in County‐Level Cities

Sustainable Development, EarlyView.
ABSTRACT Infrastructure‐led development in rapidly urbanizing economies often generates accessibility gains that fail to translate into balanced urban outcomes, particularly when local fiscal institutions redirect those gains toward revenue‐generating land uses. Filling this gap, especially in fiscally constrained county‐level cities where land finance
Ming Xie, Xiaoxiao Liao, Zhenlin Xie
wiley   +1 more source

T2-Weighted MRI Radiomic Features Predict Prostate Cancer Presence and Eventual Biochemical Recurrence. [PDF]

Cancers (Basel), 2023
Duenweg SR, Bobholz SA, Barrett MJ, Lowman AK, Winiarz A, Nath B, Stebbins M, Bukowy J, Iczkowski KA, Jacobsohn KM, Vincent-Sheldon S, LaViolette PS.   +11 more
europepmc   +1 more source

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012 – 2013) [PDF]

, 2016
This study examines the association between corporate social responsibility (CSR) and corporate tax aggressiveness. Dependent variable of this study is the corporate tax aggressiveness. Corporate tax aggressiveness is measured by Effective Tax Rate (ETR).
FIRDAUS, Alfan Zulfahnur, JANUARTI, Indira   +1 more
core