Results 131 to 140 of about 939,340 (330)

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]

open access: yes, 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  

Farmers’ Protests in Germany: Media Coverage and Types of Bias

open access: yesAgribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source

Exploring the Relationship Between Environmental, Social, and Governance and Tax Avoidance Strategies

open access: yesSAGE Open
This study investigates how each environmental, social, and governance (ESG) dimension relates to tax avoidance in well- and poorly governed firms. The analysis uses data from 2016 to 2020 on A-share companies listed on the Shanghai and Shenzhen stock ...
Hyun-Ah Lee
doaj   +1 more source

Swedish Consumers' Willingness‐to‐Pay for Plant‐Based Proteins in Pasta Sauce: Preferences and Policy Scenarios

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson   +3 more
wiley   +1 more source

System‐level analysis of industrial electrification

open access: yesAIChE Journal, EarlyView.
ABSTRACT Electrification is a promising method for industrial decarbonization, but understanding its potential is challenging due to the plethora of relevant technologies and industrial sectors it can be applied to. To this end, we develop an assessment framework to quantify the cost and environmental impacts of electrification, including the option to
Julia Granacher   +2 more
wiley   +1 more source

“Value Added Taxes, Chain Effects and Informality”, Second Version [PDF]

open access: yes
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  

Tax Transparency and Corporate Tax Avoidance [PDF]

open access: yes, 2017
This analysis will look into the emerging global trend for increased tax transparency from large businesses and corporations. Tax transparency has been a growing topic globally and there has been some recent progress in several countries.
Witkiewicz, Taylor
core   +1 more source

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

open access: yesIndonesian 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  

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