Results 31 to 40 of about 200,121 (329)

PENGARUH KOMPENSASI RUGI FISKAL, KONEKSI POLITIK DAN REFORMASI PERPAJAKAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

open access: yesJurnal Akuntansi Kontemporer, 2020
Tax is one of the most important fund for our country. That is why our government try to improve its revenue from taxes. However, some companies see taxes as something they should avoid, so that is why they do tax avoidance. For determine tax avoid-ance,
Nadya Ingrida Theruty   +1 more
doaj   +1 more source

THE EFFECT OF TAX AVOIDANCE ON FIRM VALUE: THE MEDIATING ROLE OF AGENCY COST AND MODERATING ROLE OF FAMILY OWNERSHIP [PDF]

open access: yes, 2018
This study aims to investigate the effect of tax avoidance on firm value with the mediating role of agency cost and moderating role of family ownership. Firm value is measured with Tobin’s Q, tax avoidance was measured with effective tax rate and agency ...
FUAD, Fuad, PRATIWI, Amalia Intan
core  

Functional Materials for Environmental Energy Harvesting in Smart Agriculture via Triboelectric Nanogenerators

open access: yesAdvanced Functional Materials, EarlyView.
This review explores functional and responsive materials for triboelectric nanogenerators (TENGs) in sustainable smart agriculture. It examines how particulate contamination and dirt affect charge transfer and efficiency. Environmental challenges and strategies to enhance durability and responsiveness are outlined, including active functional layers ...
Rafael R. A. Silva   +9 more
wiley   +1 more source

Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine

open access: yesAdvanced Materials, EarlyView.
A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen   +5 more
wiley   +1 more source

Effects of IFRS adoption on tax avoidance

open access: yesRevista Contabilidade & Finanças
This study investigates the association between mandatory International Financial Reporting Standards (IFRS) adoption and corporate tax avoidance. In this study, tax avoidance is defined as a reduction in the effective corporate income tax rate through ...
Renata Nogueira Braga
doaj   +1 more source

The effect of tax avoidance on cost of debt capital: Evidence from Korea1

open access: yesSouth African Journal of Business Management, 2017
This study investigates the relation between tax avoidance and the cost of debt capital and analyzes the effect of the debt ratio and profitability on the relation between tax avoidance and the cost of debt.
H-J. Shin, Y-S. Woo
doaj   +1 more source

Tax avoidance or tax evasion? : the difference between tax avoidance and tax evasion is the thickness of a prison wall (Denis Healey) [PDF]

open access: yes, 2015
This article seeks to distinguish clearly between tax avoidance and tax evasion. These concepts are not new to the field of taxation as they have been contested since 1900.
Xuereb, Ann
core  

Perspective on Aqueous Batteries: Historical Milestones and Modern Revival

open access: yesAdvanced Materials, EarlyView.
This review retraces the development of aqueous batteries from classical Zn‐MnO2 chemistry to modern Zn and Ni systems, correlating voltage, capacity, and electrolyte formulation with practical performance. By mapping historical success and failure onto current and future research directions, it identifies guiding principles that steer the design of ...
Fangwang Ming   +5 more
wiley   +1 more source

CEO overconfidence, tax avoidance, and education foundation

open access: yesJurnal Akuntansi dan Auditing Indonesia, 2020
Companies use tax avoidance to maximize after-tax income. This study examines whether CEO overconfidence has a positive effect to tax avoidance, and whether education foundation as a moderating variable strengthens or weakens that effect. Many studies on
Kurnia Indah Sumunar   +2 more
doaj   +1 more source

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

open access: yesAdvanced Robotics Research, EarlyView.
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar   +8 more
wiley   +1 more source

Home - About - Disclaimer - Privacy