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PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015) [PDF]
, 2017 ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris mengenai pengaruh ukuran perusahaan, leverage dan pertumbuhan penjualan pada perusahaan property and real estate yang terdaftar di Bursa Efek Indonesia pada periode 2011-2015.
Fransiskus A Pea, 134020150
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British Educational Research Journal, EarlyView.Abstract Higher education in the United Kingdom has dramatically expanded in recent decades, along with questions about its effectiveness in preparing graduates for the labour market. With rising tuition fees and increasing competition for graduate jobs, many students opt to study ‘professional’ subjects—fields closely tied to specific professions ...
Sarah Pemberton
wiley +1 more source
The General Theory of Tax Avoidance [PDF]
This paper outlines a general set of principles for tax avoidance. Most of at least the common tax avoidance schemes can be reinterpreted as making use of one or more of these principles. Four such methods are described.
Joseph E. Stiglitz
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Business Strategy and the Environment, EarlyView.ABSTRACT Circular economy practices can provide co‐benefits beyond resource utilization that potentially result in climate mitigation. Drawing on co‐benefits theory and using a panel of 1599 manufacturing companies for the period 2014–2021, this study investigates the relationship between circular economy practices and carbon emissions, evaluating two ...
Margherita Molinaro +2 more
wiley +1 more source
Pengaruh Tax Avoidance terhadap Nilai Perusahaan dengan Transparansi Perusahaan sebagai Variabel Moderating [PDF]
, 2014 This study aims to identify and analyze the effect of tax avoidance on firm value with the company transparency as a moderating variable. The study population used is the manufacturing companies listed in Indonesia Stock Exchange.
Ilmiani, A. (Amalia) +1 more
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Determinants and Consequences of Corporate Tax Avoidance
, 2013 Gerrit M. Lietz
openalex +1 more source
Ownership Structure On Tax Avoidance: Empirical Study On Manufacturing Companies
, 2022 Nurfadilah Yusri +3 more
openalex +2 more sources
Impact of Financial Development on the Circular Economy: Empirical Evidence From the European Union
Business Strategy and the Environment, EarlyView.ABSTRACT In the context of growing environmental degradation and unsustainable resource use, the transition to a circular economy (CE) has become central to policy and academic discourse. While financial development is increasingly recognized as a potential enabler of sustainability, its empirical linkage to CE outcomes remains underexplored.
Sisi Chen +3 more
wiley +1 more source