Results 11 to 20 of about 192,324 (299)
TREN PENGHINDARAN PAJAK PERUSAHAAN MANUFAKTUR DI INDONESIA YANG TERDAFTAR DI BEI TAHUN 2001-2014 [PDF]
Jurnal Akuntansi, 2016 This study aims to determine the trend of tax avoidance manufacturing company in the long term. From the analysis of the trend of tax avoidance within relatively long period can be known how fluctuations in the increase or decrease in tax avoidance that ...
Titiek Puji Astuti, Y Anni Aryani
doaj +4 more sources
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
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
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 ...
openaire +1 more source
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 +1 more source