Results 11 to 20 of about 6,344 (237)
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
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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
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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
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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
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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
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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
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TREBILCOCK ON TAX AVOIDANCE [PDF]
University of Toronto Law Journal, 2009 Michael J. Trebilcock is by all accounts one of his generation's most prolific and important scholars of law and economics. Through more than 200 articles, book chapters, books, edited volumes, and other academic publications, Trebilcock has made lasting contributions to many fields, including contracts, torts, consumer protection, antitrust ...
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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
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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
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Countering unacceptable tax avoidance through general anti-avoidance rule in EU tax law [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2021 One of the greatest challenges modern states are faced with is finding a way to tackle unacceptable tax avoidance, especially aggressive tax planning schemes and the use of the so-called tax heavens.
Radić Irena
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