Results 41 to 50 of about 27,382 (307)
Pengaruh Likuiditas, Leverage, Manajemen Laba, Komisaris Independen Dan Ukuran Perusahaan Terhadap Agresivitas Pajak [PDF]
, 2015 The purpose of this research is to analyze the effect of liquidity, leverage, earnings management, proportion of independent commissioner, and firm size on the level of company tax aggressiveness.
Tiaras, I. (Irvan) +1 more
core +2 more sources
American Journal of Community Psychology, EarlyView.Abstract In Santa Barbara County, the Youth Empowerment Services (YES) Program brought together several government and community‐based organizations, as well as a university‐based evaluation team, to provide pre‐adjudication diversion to youth ages 12 to 17.
Angela Pollard +7 more
wiley +1 more source
The Role of Related Party Transaction and Earning Management in Reducing Tax Aggressiveness
Riset Akuntansi dan Keuangan Indonesia, 2019 This study aimed to examine the influence of related party transactions (RPT) on tax aggressiveness by using earning management as an intervening variable.
Masna Ellyani, Ataina Hudayati
doaj +1 more source
Does an uncertain tax system encourage “aggressive tax planning”? [PDF]
Economic Analysis and Policy, 2014 Abstract “Aggressive tax planning” (ATP) is typically characterized as a tax scheme that reduces the effective tax rate of a particular type of income to a level below the one sought by fiscal policy for this income. One motivation often suggested for its use is the uncertainty in tax liabilities introduced by a complicated and ever changing tax ...
openaire +2 more sources
The Effect of Ceo Compensation, Independen Director and Audit Quality on Tax Aggressiveness [PDF]
, 2019 Tax is one of the largest sources of revenue from the State Budget (APBN). Every year it is expected that the achievement will be in accordance with the targets set by the government.
Handoko, T. (Tommy) +2 more
core +2 more sources
Racism and racial disparities in firearm violence: A scoping review
American Journal of Community Psychology, EarlyView.Abstract Firearm violence (i.e., interpersonal, police firearm violence) disproportionately affects racially minoritized communities. Researchers recently shifted their focus from race to racism to better understand the factors that contribute to racial disparities in firearm violence.
Daniel B. Lee +8 more
wiley +1 more source
The Effect of Tax Aggressiveness on Company Value with Green Accounting as a Moderating Variable
Journal of Management and Business ReviewThis study examines, using green accounting as a moderator, how tax aggressiveness affects a company's worth. On the BEI for 2013 - 2022, researchers used mining companies.
Dewi Kusuma Wardani +2 more
doaj +1 more source
Jurnal Ilmiah Akuntansi dan Bisnis, 2021 This study examines the effect of transfer pricing aggressiveness, income smoothing, and managerial ability in tax avoidance with financial constraints as a moderating variable.
Hanung Adittya Aristyatama +1 more
doaj +1 more source
Likuiditas, Leverage, Komisaris Independen, Dan Manajemen Laba Terhadap Agresivitas Pajak Perusahaan [PDF]
, 2012 Tax aggressive was the action designed to reduce taxable income appropriate to tax plan, which could be legalor illegal. This study investigated if extent of liquidity, leverage, independent commissioners and earningmanagement affected corporate tax ...
Supramono, S. (Supramono) +1 more
core
The Cost of the National Disability Insurance Scheme: Australia's Print‐Media Discourse
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper examines the way that Australian newspapers have framed the cost of the National Disability Insurance Scheme (NDIS). Introduced in 2013, the NDIS represented a major change in Australia's disability support policy, moving for the first time to a nationwide universal insurance model.
Meera Chinnappa +2 more
wiley +1 more source