Results 61 to 70 of about 20,606 (308)

Pengaruh Praktik Pencegahan Korupsi dan Profitabilitas terhadap Penghindaran Pajak dengan Hubungan Risiko Bisnis sebagai Pemoderasi

open access: yesJurnal Humanitas: Katalisator Perubahan dan Inovator Pendidikan
This study aims to empirically prove the effect of corruption prevention practices on tax avoidance, the effect of profitability on tax avoidance, the effect of profitability on tax avoidance with business risk as a moderator, the effect of corruption ...
Dewa Ayu Rai Istri Mahottami   +2 more
doaj   +1 more source

PENGARUH PENGHINDARAN PAJAK TERHADAP BIAYA HUTANG PASCA PERUBAHAN TARIF PAJAK BADAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

open access: yesJurnal Akuntansi Indonesia, 2014
The aim of the research is to analyze tax avoidance behavior to cost of debt moderated by tax rates changes, on manufacturing company in Indonesia in 2008-2010. Panel data analysis is used in this research.
Nining Purwanti
doaj   +1 more source

Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports

open access: yesAgribusiness, EarlyView.
ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley   +1 more source

Testing the Marketing Performance of German Wheat Farmers

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley   +1 more source

Is Youth's Engagement in Agribusiness an Opportunity or a Necessity? A Closer Look at the Situation in South Kivu, Eastern Democratic Republic of the Congo

open access: yesAgribusiness, EarlyView.
ABSTRACT Despite the broad focus on necessity‐ and opportunity‐driven entrepreneurship in research and policy, the entrepreneurial dichotomy within the agribusiness context has not been adequately addressed. This study contributes to closing this knowledge gap by examining youth's perceptions of agribusiness through the lens of the push‐pull motivation
Cool Dady Mangole   +6 more
wiley   +1 more source

Constructing Compliance: Game-Playing, Tax Law and the Regulatory State� . [PDF]

open access: yes, 2007
Taxation is key to the character and functioning of the state, economy and society. Its effectiveness and the levels of compliance greatly depend on acceptance by citizens of its legitimacy.
Picciotto, Sol, Picciotto, Salomone
core   +1 more source

Farmers’ Protests in Germany: Media Coverage and Types of Bias

open access: yesAgribusiness, EarlyView.
ABSTRACT The German farmers’ protests of 2024 sparked widespread media coverage and public debate. Yet, media coverage was not always positive, reflecting the media's attention‐seeking and selective focus. Occurrences of farmers blocking media outlets reflected distrust in how their concerns were portrayed.
Felix Schlichte, Doris Läpple
wiley   +1 more source

Swedish Consumers' Willingness‐to‐Pay for Plant‐Based Proteins in Pasta Sauce: Preferences and Policy Scenarios

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson   +3 more
wiley   +1 more source

Is new technology always good? Artificial intelligence and corporate tax avoidance: Evidence from China

open access: yesInternational Review of Economics & Finance
Corporate tax avoidance is an enduring topic. With the advent of the intelligent era, how artificial intelligence affects corporate tax avoidance has become an important topic of existing researches.
Guimin Qu, Hao Jing
doaj   +1 more source

Consumers' Willingness to Pay a Premium for Climate‐Friendly Food Production: The Role of Production Method Information and Social Norms

open access: yesAgribusiness, EarlyView.
ABSTRACT This study examines whether information about production methods and social norms can increase consumers' willingness to pay (WTP) a price premium for food produced using climate‐friendly farming methods. A randomized survey experiment was conducted with 1568 respondents across Denmark, Lithuania, and Spain, who were assigned to one of four ...
Kassa Tarekegn Erekalo   +5 more
wiley   +1 more source

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