Results 51 to 60 of about 939,340 (330)
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
Negative media coverage of ESG issues and corporate tax avoidance
Sustainability Accounting, Management and Policy JournalPurpose This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance.
Luca Menicacci, Lorenzo Simoni
semanticscholar +1 more source
Pengaruh kepemilikan instutional, capital intensity dan inventory intensity terhadap Tax Avoidance
Owner, 2022 This study aims to determine the Effect of Institutional Ownership, Capital Intensity, and Inventory Intensity on Tax Avoidance in Consumer Goods Industrial Sector Companies listed on the Indonesia Stock Exchange 2016-2020, with a research sample of 25 ...
M. Sari, I. Indrawan
semanticscholar +1 more source
The impact of positive lifestyle behaviors on direct healthcare cost savings for low back pain
Arthritis Care &Research, Accepted Article.Objective This study aimed to investigate the relationship between a previously purpose‐developed lifestyle behavior scale and healthcare cost savings related to low back pain (LBP). Methods This longitudinal study utilised data from the AUstralian Twin BACK (AUTBACK) study. LBP and lifestyle behavior measures were collected at baseline.
Ye Tian +8 more
wiley +1 more source
THE EFFECT OF TAX AVOIDANCE ON FIRM VALUE: THE MEDIATING ROLE OF AGENCY COST AND MODERATING ROLE OF FAMILY OWNERSHIP [PDF]
, 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
Primanomics : Jurnal Ekonomi & Bisnis, 2022 The purpose of this study was to examine the effect of capital intensity, sales growth, leverage on tax avoidance and profitability as a moderator. Tax Avoidance in this study was measured using the cash effective tax rate (CETR) approach and leverage ...
Farid Addy Sumantri +2 more
semanticscholar +1 more source
Defect Analysis of the β– to γ–Ga2O3 Phase Transition
Advanced Functional Materials, EarlyView.The role of defects at all the relevant stages of the β$\beta$‐ to γ$\gamma$‐Ga2O3 polymorph transition is investigated using a multi method approach. The positron annihilation spectroscopy based results show that the defect density decreases after the transition, and that changes in defect configuration within the γ phase occur with increasing ...
Umutcan Bektas +9 more
wiley +1 more source
The effect of tax avoidance on cost of debt capital: Evidence from Korea1
South 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
Advanced 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
Riset Akuntansi dan Keuangan Indonesia, 2022 This study investigates the association of transfer pricing aggressiveness, thin capitalization, and political connection with tax avoidance and the corporate governance's role in moderating these associations.
Eta Fasita +2 more
semanticscholar +1 more source