Results 21 to 30 of about 200,121 (329)

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, Amir Indrabudiman, Sugeng Riyadi, Wuri Septi Handayani   +3 more
doaj   +1 more source

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
doaj   +1 more source

KOMITE AUDIT, INTENSITAS MODAL, UKURAN PERUSAHAAN DAN TAX AVOIDANCE: STUDI EMPIRIS DI INDONESIA

Akuntansi Dewantara, 2022
Tax avoidance is an effort to minimize the nominal tax burden by finding loopholes in taxation provisions in a country. This study aims to determine the effect of the audit committee, capital intensity and company size on tax avoidance.
Rahmawati Hanny Yustrianthe
doaj   +1 more source

The effect of internal control on tax avoidance: the case of Indonesia [PDF]

Journal of Economics and Development, 2019
Purpose – The purpose of this paper is to analyze the effect of internal control on tax avoidance analyzing internal (family ownership) and external (environmental uncertainty) factors on the effectiveness of internal control in preventing tax avoidance.
Irenius Dwinanto Bimo, Christianus Yudi Prasetyo, Caecilia Atmini Susilandari   +2 more
doaj   +1 more source

Tax Avoidance, Tax Reporting Aggresiveness, Tax Risk, & Corporate Risk

Riset Akuntansi dan Keuangan Indonesia, 2021
This study aims to examine whether tax avoidance, tax reporting aggressiveness and tax risk have an effect on corporate risk. This study describes the different terms of tax avoidance and tax aggressiveness.
Verani Carolina, O Oktavianti, Vinny Stephanie Hidayat   +2 more
doaj   +1 more source

Corporate tax avoidance and firm risk: What role does firm performance play? [PDF]

Contabilitate şi Informatică de Gestiune
Research Question: Can firm performance moderate the relationship between tax avoidance and firm risk in the French context? Motivation: Previous studies have investigated the impact of tax avoidance on corporate risk, yet consensus remains elusive ...
Fatma Bougacha, Mouna Guedrib
doaj   +1 more source

Pengaruh transfer pricing dan karakter eksekutif terhadap tax avoidance

Jurnal Akuntansi Aktual, 2021
The purpose of this study is to analyse the influence of transfer pricing and executive character on tax avoidance controlled by profitability and leverage. The research used explanatory research method.
Dudi Pratomo, Hervita Triswidyaria
doaj   +1 more source

Tax avoidance and commodity tax differentiation

Economics Letters
We examine the optimal combination of direct and indirect taxes in the presence of tax avoidance. Our findings indicate that linear commodity taxes should be included in the optimal tax mix, even when they are subject to avoidance and when the conditions of the Atkinson-Stiglitz theorem hold.
Casamatta, Georges, Cremer, Helmuth
openaire   +3 more sources

Impact of Positive Lifestyle Behaviors on Direct Health Care Cost Savings for Low Back Pain

Arthritis Care &Research, EarlyView.
Objective This study aimed to investigate the relationship between a previously purpose‐developed lifestyle behavior scale and health care cost savings related to low back pain (LBP). Methods This longitudinal study used data from the Australian Twin Back (AUTBACK) study. LBP and lifestyle behavior measures were collected at baseline. Physical activity
Ye Tian, Katharine E. Roberts, Michelle Hall, Paula R. Beckenkamp, Angelo Sabag, Karoline Moe, Ana Paula Carvalho‐e‐Silva, Emily J. Callander, Paulo H. Ferreira   +8 more
wiley   +1 more source

Defect Analysis of the β– to γ–Ga2O3 Phase Transition

Advanced Functional Materials, EarlyView.
The role of defects at all the relevant stages of the β$\beta$‐ to γ$\gamma$‐Ga2O3 polymorph transition is investigated using a multi method approach. The positron annihilation spectroscopy based results show that the defect density decreases after the transition, and that changes in defect configuration within the γ phase occur with increasing ...
Umutcan Bektas, Maciej O. Liedke, Huan Liu, Fabian Ganss, Maik Butterling, Nico Klingner, René Hübner, Ilja Makkonen, Andreas Wagner, Gregor Hlawacek   +9 more
wiley   +1 more source