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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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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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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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
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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 +2 more
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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 +2 more
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An examination of the impact of Tax Cuts Jobs Act on tax avoidance strategies of US firms [PDF]
, 2022 openThis dissertation has the goal to shed light on tax avoidance strategies of US firms after the enactment of the Tax Cuts Jobs Act in 2017. In the first part a literature review of tax avoidance strategies, definition, measures and consequences is ...
SCHIAVOLIN, MATTEO
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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
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The tax avoidance dilemma: taxpayers and government reconciliation in Co-operative Compliance regimes [PDF]
, 2023 openAcademic research on taxes has historically been a primary matter of interest for many disciplines: contributions from finance, economics, law and accounting fields have provided, in the years, a multidisciplinary nature to tax research.
SPINELLO, GIACOMO
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TREN PENGHINDARAN PAJAK PERUSAHAAN MANUFAKTUR DI INDONESIA YANG TERDAFTAR DI BEI TAHUN 2001-2014
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
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