Results 111 to 120 of about 198,994 (328)

Beyond Robodebt: Media Representations of Welfare and Fraud Before and After the Robodebt Royal Commission

Australian Journal of Social Issues, EarlyView.
ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks, Georgia van Toorn   +1 more
wiley   +1 more source

DETERMINANT TAX AVOIDANCE

Research In Management and Accounting, 2019
The purpose of this research is to test and prove the existence of empirical evidence regarding the effect of company size, leverage, profitability, and sales growth on tax avoidance in basic and chemical industry companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017.
Yeni Indah Ismawati, Novrida Qudsi Lutfillah   +1 more
openaire   +2 more sources

Management equity incentives and corporate tax avoidance: Moderating role of the internal control. [PDF]

Front Psychol, 2023
Wenwu X, Khurram MU, Qing L, Rafiq A.
europepmc   +1 more source

Value Added Taxes, Chain Effects and Informality [PDF]

This paper investigates determinants of informal economic activity. We present an equilibrium model of informality and test its implications using a survey of 48,000+ small firms in Brazil.
Aureo de Paula, Jose A. Scheinkman
core  

Managerial Ownership, Company Size, and Profitability as Determinant Factors of Tax Avoidance in Food and Beverage Companies Listed on the IDX in 2020-2023

Indonesian Interdisciplinary Journal of Sharia Economics
This study examines the effect of managerial ownership, company size, and profitability on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange for the period 2020-2023.
Deni Rachmad Sulistiyanto, Heru Tjaraka
doaj  

Environmental regulation and corporate tax avoidance-Evidence from China. [PDF]

PLoS One, 2022
Yang X, Xu J, Zhu M, Yang Y.
europepmc   +1 more source

On the Timeliness of Tax Reform [PDF]

This paper analyzes efficient reactions of policy makers to unanticipated tax avoidance. The strategy of many governments is to reform their tax laws and regulations to reduce the effectiveness of elaborate tax avoidance techniques as soon as they are ...
James R. Hines Jr.
core  

PENGARUH PROFITABILITAS, LEVERAGE DAN MEKANISME CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Suatu Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014) [PDF]

, 2017
ABSTRAK Penelitian ini bertujuan untuk memberi gambaran tentang prediksi penghindaran pajak (Tax Avoidance) pada perusahaan pertambangan di Indonesia dan untuk mengetahui pengaruh profitabilitas, leverage dan mekanisme corporate governance terhadap tax ...
Sri Romauli, 124020428
core  

A Sustainable and Low‐Cost Zn‐Lignosulfonate Redox Flow Battery

Batteries &Supercaps, EarlyView.
A cost‐effective Zn/lignosulfonate (NaLS) hybrid flow battery using 20 kDa NaLS delivers 3.52 Ah L−1 at 30 mM, with an average discharge voltage of 1.01 V, outperforming smaller NaLS. This sustainable design leverages industrial and bio‐based lignosulfonates, cheaper size exclusion membrane, and abundant Zn for ecofriendly, scalable energy storage ...
Athul Seshadri Ramanujam, Paula Navalpotro, Nagaraj Patil, Rebeca Marcilla   +3 more
wiley   +1 more source

Impact of management's irrational expectations on corporate tax avoidance: A mediating effect based on level of risk-taking. [PDF]

Front Psychol, 2022
Li L, Wu Q.
europepmc   +1 more source