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The relationship between sales growth, profitability, and tax avoidance [PDF]
Innovative MarketingThe study aims to examine the intricate interplay between sales growth, profitability, and tax avoidance strategies adopted by firms. Through an analysis of a diverse dataset spanning multiple industries and regions, this study investigates how sales ...
Mohammad Fawzi Shubita
doaj +2 more sources
Tax avoidance and tax evasion: current insights and future research directions from an emerging economy [PDF]
AJAR (Asian Journal of Accounting Research)Purpose – This study aims to identify factors affecting tax avoidance and tax evasion in Bangladesh and propose a future research agenda. Design/methodology/approach – This paper reviewed 423 articles published between 2010 and 2023 using a systematic ...
Md Shamim Hossain +3 more
doaj +2 more sources
The morality and tax avoidance: A sentiment and position taking analysis. [PDF]
PLoS One, 2023 This paper examines the moral and legal underpinnings of corporate tax avoidance. Cast in terms of a totemic symbol that brand tax avoidance as within the purview of the law, the paper invokes the attributional frames of the new sociology of morality to ...
Lokanan M.
europepmc +2 more sources
Management equity incentives and corporate tax avoidance: Moderating role of the internal control. [PDF]
Front Psychol, 2023 Introduction Under the modern enterprise system, the principal-agent relationship can cause a conflict of interest between the two power counterparts, thus affecting the degree of corporate tax avoidance.
Wenwu X, Khurram MU, Qing L, Rafiq A.
europepmc +2 more sources
Journal of Business Management and Economic Development, 2023 Tax avoidance is an act of legal tax avoidance, but in this case the state suffers losses from this action. There are several factors that affect tax avoidance including capital intensity, growth opportunities, financial distress, and accounting ...
Adibah Yahya, Neng Asiah, Rina Nurjanah
openalex +3 more sources
Corporate Business Strategy and Tax Avoidance Culture: Moderating Role of Gender Diversity in an Emerging Economy. [PDF]
Front Psychol, 2022 Tax payments stimulate business enterprises to choose tax management through tax avoidance activities, which is the legal practice to reduce the amount of tax payable.
Zhang X +5 more
europepmc +2 more sources
Cogent Business & Management, 2023 This research aims to confirm the reliability of agency theory as an approach to explaining the impact of CEO narcissism, corporate governance as represented by boards of size and female directors, financial distress, and company size on corporate tax ...
Nawang Kalbuana +3 more
semanticscholar +1 more source
Pengaruh tax planning, tax avoidance, dan manajemen laba terhadap nilai perusahaan
JPPI (Jurnal Penelitian Pendidikan Indonesia), 2022 This research aims to determine the effect of independent tax planning, tax avoidance, and earnings management on firm value. The data used in this research is obtained from the annual report of financial statements on non consolidation manufacturing ...
Reeza Aldila Rajab +3 more
openalex +3 more sources
Tax avoidance and earnings management: a neural network approach for the largest European economies
Financial Innovation, 2023 In this study, we investigate the relationship between tax avoidance and earnings management in the largest five European Union economies by using artificial neural network regressions.
Francisco J. Delgado +4 more
semanticscholar +1 more source
Kompartemen: Jurnal Ilmiah Akuntansi, 2020 Tax avoidance measured by Earning Tax Rate (ETR) is considered to be able to describe the real activities of tax avoidance carried out by the company. The purpose of this study was to analyze the effect of Corporation Risk and Good Corporate Governance ...
Tryas Chasbiandani +2 more
doaj +1 more source