Results 11 to 20 of about 27,382 (307)
AGRESIVITAS PELAPORAN KEUANGAN, AGRESIVITAS PAJAK, TATA KELOLA PERUSAHAAN DAN KEPEMILIKAN KELUARGA [PDF]
Jurnal Akuntansi, 2016 Tax revenue in Indonesia until 2014 contributed approximately 78% of total state revenue. This shows that the tax is important both for the country as a source of income, as well as for the company as a taxpayer.
Hanna Hanna, Melinda Haryanto
doaj +4 more sources
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP AGRESIVITAS PAJAK DENGAN KEPEMILIKAN KELUARGA SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) [PDF]
Profita, 2017 The purpose of this study are as follows: 1) Find empirical evidence on the influence of Corporate Social Responsibility (CSR) on Tax Aggressiveness; 2) Find empirical evidence of family influence on tax aggressiveness; 3) Find empirical evidence of ...
Hasian Purba
doaj +5 more sources
Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 2020 Tax aggressiveness is one of a critical issue in the world of taxation. Many companies do tax planning to minimize their tax abilities. This study aims to examine how capital intensity, inventory intensity, firm size, firm risk, and political connections,
Sugeng Sugeng +2 more
doaj +1 more source
Aggressive Tax Policy versus Aggressive Tax Planning [PDF]
SSRN Electronic Journal, 2020 While the world taxpayers focus on aggressive tax planning, the world jurisdictions try to deal with that especially under the leadership OECD. Until now, it is hard to say that jurisdictions are successful to solve this problem. And some other countries have started to take unilateral measures to combat aggressive tax planning, which the author ...
openaire +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2023 This study aims to analyze the effect of company characteristics and corporate governance on tax aggressiveness before and during the Covid-19 pandemic.
Risma Talia Saputri, Rr. Sri Handayani
doaj +1 more source
PERAN OECD DALAM MEMINIMALKAN UPAYA TAX AGRESIVENESS PADA PERUSAHAAN MULTINATIONALITY [PDF]
Jurnal Akuntansi Multiparadigma, 2017 : OECD's Role in Minimizing Tax Aggressiveness Efforts at Multinationality Companies. This paper aims to prove the relation between multinationality transaction of tax heaven countries and the tax investigation toward the tax aggressiveness.
Hanindia Hajjar Damayanti, Dewi Prastiwi
doaj +1 more source
Environmental Uncertainty, Managerial Ability and Tax Aggressiveness
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2020 This research aims to examine the effect of environmental uncertainty on tax aggressiveness. Moreover, this research also examines the effect of managerial ability, as a moderating variable, in the relationship between environmental uncertainty and tax ...
Jessica Dhea Syarendra +1 more
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Business: Theory and Practice, 2019 Firms are arguably motivated to exhibit tax aggressiveness because tax constitutes a significant portion of firms’ total costs. This study aims to test the effects of IFRS adoption and law enforcement on book-tax aggressiveness in six developing ASEAN ...
Theresia Woro Damayanti
doaj +1 more source
Family Ownership, Corporate Governance, and Tax Aggressiveness
Sriwijaya International Journal of Dynamic Economics and Business, 2021 Companies generally prefer to pay small amounts of tax and use aggressive taxation strategies. This study aims to examine the effect of family ownership on tax aggressiveness moderated by corporate governance.
Ida Subaida, Triska Dewi Pramitasari
doaj +1 more source
Tunneling and Tax Aggressiveness
Management and Business Research Quarterly, 2020 In Brazil, there are no mechanisms to identify cases where controlling shareholders might be using tax aggressiveness as a strategy to expropriate value from minority shareholders, the practice known as tunneling. This deserves attention because investors should be able to understand when tax aggressiveness is not designed to generate the purported ...
de Oliveira Aguiar, Israel Lucas +3 more
openaire +1 more source