Results 41 to 50 of about 939,340 (330)

Pengaruh Profitabilitas, Capital Intensity dan Leverage terhadap Tax Avoidance

E-Jurnal Akuntansi TSM, 2023
This study aims to obtain empirical evidence regarding the effect of profitability, capital intensity, leverage, company size, audit quality, company age, and sales growth on tax avoidance proxied by Current Effective Tax Rate (CETR).
Terhadap Tax Avoidance, Muh Ajron Adhima, triliun dan penerimaan, hibah sebesar   +3 more
semanticscholar   +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

Audit committee characteristics and tax avoidance: Evidence from an emerging economy

Cogent Economics & Finance, 2022
This study aims to examine the impact of the characteristics of the audit committee on tax avoidance in Vietnam. The article uses data of non-financial firms listed on the Ho Chi Minh City and Ha Noi Stock Exchange over the period 2010–2019. By using the
Van Cuong Dang, Quang Khai Nguyen
semanticscholar   +1 more source

Effect of Related Party Transaction and Tax Haven Utilization on Tax Avoidance Moderated by Country-by-country Reporting

Riwayat: Educational Journal of History and Humanities
This research investigates the influence of Related Party Transactions and Tax Haven Utilization on Tax Avoidance with and without Country-by-Country Reporting regulations, which were introduced in Indonesia at the end of 2016, as moderating variables ...
Cesar Samuel Romulo*, Z. Dalimunthe
semanticscholar   +1 more source

THE EFFECT OF LEVERAGE, PROFITABILITY, CAPITAL INTENSITY AND CORPORATE GOVERNANCE ON TAX AVOIDANCE

Integrated Journal of Business and Economics, 2022
         This study was conducted to analyze and test and provide empirical evidence of the effect of profitability, leverage, corporate governance, and capital intensity on tax avoidance.
S. Widyastuti, Inten Meutia, Aloysius Bagas Candrakanta   +2 more
semanticscholar   +1 more source

Corporate tax avoidance and firm risk: What role does firm performance play? [PDF]

Contabilitate şi Informatică de Gestiune
Research Question: Can firm performance moderate the relationship between tax avoidance and firm risk in the French context? Motivation: Previous studies have investigated the impact of tax avoidance on corporate risk, yet consensus remains elusive ...
Fatma Bougacha, Mouna Guedrib
doaj   +1 more source

Corporate tax avoidance and firm value: The moderating role of environmental, social, and governance (ESG) ratings

Business Strategy and the Environment
In this study, we examine how managers in firms that have practiced tax avoidance strategically use sustainability activities together with their tax avoidance practices.
Ahmed A. Elamer, Mounia Boulhaga, Bassam A. Ibrahim   +2 more
semanticscholar   +1 more source

Corporate governance, tax avoidance, and corporate social responsibility: Evidence of emerging market of Nigeria and frontier market of Pakistan

Cogent Economics & Finance, 2022
The main purpose of this study is to shed light on the relationship between corporate governance, tax avoidance, and corporate social responsibility disclosure in emerging and frontier markets Nigeria and Pakistan, respectively. The current study employs
Nasir Khan, Ogunleye Oluwasegun Abraham, Adegboye Alex, D. Eluyela, Iyoha Francis Odianonsen   +4 more
semanticscholar   +1 more source

Exploring impact of profitability, leverage and capital intensity on avoidance of tax, moderated by size of firm in LQ45 companies

Cogent Business & Management
This study examines how profitability, leverage and intensity of capital impact tax avoidance and considers firm size as a moderating factor. It focuses on LQ45 companies listed on the Indonesia Stock Exchange from 2019 to 2022.
Yana Hendayana, Muhamad Arief Ramdhany, Agus Setyo Pranowo, Radhi Abdul Halim Rachmat, Emil Herdiana   +4 more
semanticscholar   +1 more source

Pengaruh Financial Distress, Profitabilitas, dan Leverage terhadap Tax Avoidance

Owner, 2022
Although taxes are considered important, the realization of tax revenues has not been carried out optimally. This is due to the low compliance of taxpayers in Indonesia and there are taxpayers who do tax avoidance.
N. Fadhila, Sari Andayani
semanticscholar   +1 more source