Results 21 to 30 of about 939,340 (330)
The Effect Of Leverage, Company Size, Company Risk On Tax Avoidance In 2020-2022
Jurnal Ilmiah Akuntansi Kesatuan, 2023 The aim of this research is to see the effect of leverage, company size and company risk on tax avoidance. In this research, 18 companies were selected using purposive sampling criteria with a total of 54 objects studied in manufacturing companies in the
Pascalia Indah Permata Sari, A. Ramli
semanticscholar +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
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The Effect of Tax Avoidance on Firm Value
Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia, 2023 ,
Angeline Walah +4 more
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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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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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Financial distress and tax avoidance: the moderating effect of the COVID-19 pandemic
Asian Journal of Accounting Research, 2023 PurposeThis paper examines whether financial distress is associated with tax avoidance and whether the COVID-19 pandemic moderates such association.Design/methodology/approachThe sample covers 38,958 firm-year observations from 32 countries during the ...
A. Ariff +3 more
semanticscholar +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
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International Journal of Islamic Economics, 2023 This research aims to determine whether there is an effect of profitability, transfer pricing, and capital intensity with tax avoidance as the control variable both simultaneously and partially.
Ali Hardana, Abdul Nasser Hasibuan
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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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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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