Results 31 to 40 of about 939,340 (330)
Multinational Corporate Tax Avoidance in Indonesia
International Journal of Professional Business Review, 2023 Purpose: This study aims to examine and analyze the effect of foreign ownership, foreign directors, transfer pricing, and multinational corporation on tax avoidance.
Rachmawati Meita +6 more
semanticscholar +1 more source
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
doaj +1 more source
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI DAN KEUANGAN PUBLIK, 2023 The decline in tax performance during the Covid-19 pandemic is the reason for conducting this study, namely to find out whether tax avoidance activities are increasingly being carried out, especially in the consumer non-cyclicals and consumer cyclicals ...
Indira Julianty, G. Ketut, Agung Ulupui
semanticscholar +1 more source
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI DAN KEUANGAN PUBLIK, 2023 The rise of tax avoidance today is one of the foundations of research carried out. Many tax avoidance schemes are carried out by enterprises.The practice of tax avoidance is an act of tax avoidance that takes advantage of loopholes in the tax law.
Khirstina Curry, I. Fikri
semanticscholar +1 more source
The Impact of Digital Transformation on Corporate Tax Avoidance: Evidence from China
Discrete Dynamics in Nature and Society, 2023 Digital transformation plays an important role in reshaping the core competitiveness of enterprises and achieving high-quality development. Based on panel data of Chinese A-share listed companies in Shanghai and Shenzhen from 2009 to 2019, this study ...
K. Xie, Wei Huang
semanticscholar +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 +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
Tax-Avoidance Networks and the Push for a “Historic” Global Tax Reform
Tax Policy and the Economy, 2023 In this paper, we investigate the use of intellectual property (IP) in multinationals’ tax-avoidance strategies. Income arising from intangible property is generally taxed in the location in which such income is received.
Katarzyna Bilicka +2 more
semanticscholar +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 +2 more
doaj +1 more source
Frontiers in Environmental Science, 2022 Employees' behavior and corporate social responsibility (CSR) can affect firms’ profitability and increase the corporate economic burden. This current research endeavors to explore how business firms navigate employees' technology-driven behavior and CSR
Y. Li +4 more
semanticscholar +1 more source