Results 21 to 30 of about 1,907 (252)
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 ...
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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
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Qualitative tax disclosure and tax aggressiveness
, 2019 We investigate whether mandating the disclosure of qualitative tax information affects cor-porations’ ability to engage in aggressive tax planning. Reducing tax avoidance of multina-tional enterprises (MNEs) has become the subject of intense public ...
Casi-Eberhard, Elisa +2 more
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The Study of Tax Aggressiveness and Earnings Persistence and its Components [PDF]
, 2020 This research aimed to analyze whether companies that present greater tax aggressiveness have different levels of persistence of earnings components. We measured tax aggressiveness by two proxies: i) book-tax differences and ii)
Ederaldo José Pereira de Lima, Poliano Bastos da Cruz,Antonio Lopo Martinez
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Tax Aggressiveness and Accounting and Financial Irregularities in Brazil [PDF]
, 2021 This paper aimed to analyse whether tax aggressiveness increases the Company probability to incur in accounting and financial irregularities. It was used as a quantitative and descriptive methodology.
Carlos Henrique Rocha Felix,Arilda Teixeira
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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
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Tax Advisors and Tax Aggressiveness: A Bargaining Model
Journal of Accounting, Auditing & Finance, 2021 We study the bargaining game between a tax agency and a tax advisor-taxpayer team. Specifically, we focus on the factors that motivate tax aggressiveness, and the role of tax advisors in tax aggressiveness. We begin by characterizing the conditions under which tax advisors would give aggressive advice to their clients.
Ramy Elitzur, Varda (Lewinstein) Yaari
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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
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, 2022 Women constitute more than half of the population, but they are still underrepresented in areas such as company boardrooms. This study analyses whether having an equal gender composition in a company's board of directors would reduce tax aggressiveness ...
Cortellese, Francesco
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