Results 11 to 20 of about 198,994 (328)
Tax evasion and tax avoidance [PDF]
Journal of Public Economics, 2022 Exploiting rich administrative data and salient policy variation, we study the substitution between illegal tax evasion and legal tax avoidance. By increasing its enforcement effort, the Norwegian government pushed many wealthy individuals to disclose assets previously hidden abroad. We find that the taxes paid by these individuals rise 30% at the time
Alstadsæter, A +3 more
openaire +3 more sources
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
Modeling Tax Avoidance by Accounting Information: Evidence from Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2016 Tax avoidance is a kind of abusing source of tax rules. Economic factors, social and psychological issues can be regarded as the reasons for tax avoidance.
Shokrollah Khajavi, Mohammd Kiamehr
doaj +1 more source
Examination of the Effects of the Managerial Ability on Tax Avoidance [PDF]
مجله دانش حسابداری, 2017 Tax avoidance appears when there are legal gaps in tax laws, easing to reduce taxes, and occurs by transferring income to low tax regions or by transfer pricing.
Masoud Hasani Alghar +1 more
doaj +1 more source
Peran Ukuran Perusahaan Memoderasi Pengaruh Risiko Pajak Perusahaan Terhadap Penghindaran Pajak
Jurnal Ekonomi Akuntansi dan Manajemen, 2022 This study aims to analyze the effect of Tax Risk on tax avoidance moderated by company size in basic materials companies listed on the IDX in 2017-2021. The number of samples used in this study were 29 companies with purposive sampling technique.
Hengky Veru Purbolakseto +2 more
doaj +1 more source
Jurnal Dinamika Akuntansi, 2019 This study aims to examine the influence of tax amnesty on tax avoidance and it’s consequency on firm value and tax avoidance as intervening variable.
Zati Rizka Fadhila, Rr Sri Handayani
doaj +1 more source
Tax Avoidance Jangka Panjang di Indonesia
AFRE (Accounting and Financial Review), 2019 Long run tax avoidance is a method by Dyreng et al (2008), which can show the real tax avoidance activity by the firms. The research aims to analyze long-run tax avoidance in Indonesia, for the factor that influences long-run tax avoidance and the effect
Herlan Herlan, Tryas Chasbiandani
doaj +1 more source
Jurnal Akuntansi, 2022 Tax Avoidance represents a strategy that taxpayers have planned to take advantage of tax loopholes to reduce their tax obligations. The Directorate General of Taxes suspects that PT Adaro Energy Tbk is having Tax Avoidance issues due to the introduction
Rosa Cristiana Septya Nyman +2 more
doaj +1 more source
Jurnal Ekonomi dan Bisnis Airlangga, 2011 Tax avoidance is part of tax planning that intended to maximize profits or income after taxes by decreasing the tax burden. This study aims to examine the relationship between tax morale-ethical and tax avoidance intentions of taxpayers in Surabaya, as ...
Mienati Somya Lasmana, Heru Tjaraka
doaj +1 more source
Pengaruh karakteristik perusahaan terhadap tax avoidance serta dampaknya pada nilai perusahaan
Jurnal Akuntansi Aktual, 2020 : The purpose of this study was to determine the effect of company characteristics on tax avoidance and it’s effect on firm value. Sampling uses a purposive sampling method. The sample consisted of 19 agricultural sector companies listed on the Indonesia
Yosef Rago Andalan Nusa Putra +3 more
doaj +1 more source