Results 21 to 30 of about 6,612 (260)

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

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

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

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

Review of DOTAS and the tax avoidance landscape: tax avoidance

, 2012
In summer 2012 the National Audit Office (NAO) commissioned the Oxford University Centre for Business Taxation (OUCBT) to draw up an academic review of the Disclosure of Tax Avoidance Schemes regime (DOTAS) and the tax avoidance landscape. The academic review formed part of the evidence base behind the NAO’s report: “Tax avoidance: tackling marketed ...
Devereux, M, Freedman, J, Vella, J
openaire   +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

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   +5 more sources

THE LAWFUL IN TAX RELATIONS: TAX AVOIDANCE, EVASION, AND AGGRESSIVE TAX AVOIDANCE

The interaction between taxpayers and the Public Administration begins with the existence of a triggering event. Hugo de Brito Machado (2013) states that when a law describes an event capable of creating a link between an individual and the State, the event outlined in the law becomes the triggering event that gives rise to the tax relationship.
Reis Sá, Walber, Vieira Neto, Leopoldino   +1 more
openaire   +4 more sources

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
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