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TAX MORALS, TAXPAYERS EGOISM, AND TAX AVOIDANCE

Jurnal Riset Akuntansi
This research aims to analyze the influence of tax morals and taxpayers on tax avoidance. Apart from that, this research also aims to analyze the influence of tax morals on tax avoidance with the mediating variable taxpayer egoism. Data collection was carried out by distributing questionnaires to respondents.
Hidayatulloh, Amir, Khasanah, Uswatun, Fikrianoor, Kahfi +2 more
openaire +2 more sources

The Influence of Return on Assets, Current Ratio, Debt to Equity Ratio, and Total Asset Turnover on Tax Avoidance

Indonesian Interdisciplinary Journal of Sharia Economics
This study examines the connection between financial performance metrics, specifically Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TAT), and tax avoidance behavior among companies listed on the ...
Muhammad Nazar Suhada, Fuad Ramdhan Ryanto +1 more
doaj +1 more source

Tax Avoidance.

, 2016
Summary • The government’s efforts to tackle tax avoidance have become more high-profile in recent years. Measures to ‘protect revenues’ announced since the 2002 Budget alone are estimated to be raising about £4½ billion this year. • The traditional distinction between illegal tax evasion and legal tax avoidance (or planning) has been complicated by ...
Bond, S, Gammie, M, Whiting, J
openaire +1 more source

KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]