Results 71 to 80 of about 804,977 (178)

Tax Risk and Cost of Debt: The Role of Tax Avoidance—Evidence from the Iraqi Stock Market

Risks
Taxes represent a significant expense for many companies, prompting a strong incentive to minimize tax liabilities through strategies known as tax avoidance.
Hussen Amran Naji Al-Refiay, Jasim Idan Barrak, Asif Isam Elaibi Al-Tameemi, Mohammadreza Pazhohi   +3 more
doaj   +1 more source

Minimizing Tax Avoidance by Using Conservatism Accounting through Book Tax Differences. Case Study in Indonesia [PDF]

Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2017
The research’s first purpose is to analyze directly conservatism accounting influence towards book tax differences and tax avoidance. The second pusrpose is to analyze indirect influence of towards tax avoidance through book tax differences. The research
Heni PURWANTINI, Grahita CHANDRARIN, Prihat ASSIH   +2 more
doaj  

Optimizing Tax Compliance: Understanding the Link Between Company Tax Administration and Tax Avoidance (A Survey of Public Companies in Indonesia, Malaysia, Singapore, and Thailand for the 2022–2023 Period)

Economies
Tax compliance remains a critical issue in corporate taxation research, particularly in understanding the causal link between the administration of corporate tax and tax avoidance.
Arie Pratama, Kamaruzzaman Muhammad
doaj   +1 more source

CSR's Role In Tax Avoidance: Impact Of Financial Performance And Green Accounting

Jurnal Akuntansi
This research examines how financial performance, green accounting, and corporate social responsibility (CSR) affect tax avoidance in IDX-listed mining companies between 2019 and 2022.
Muhammad Ivanda, Dwi Orbaningsih, Umi Muawanah   +2 more
doaj   +1 more source

Pengaruh Leverage dan Liquidity Terhadap Tax Avoidance Dengan Inventory Intensity Sebagai Variabel Moderasi

Jurnal Akuntansi, 2019
This study aims to analyze the effect of leverage and liquidity on tax avoidance with inventory intensity as a moderating variable. The type of data used is secondary data.
David Malindo Pasaribu, Susi Dwi Mulyani
doaj   +1 more source

The Effects of COVID-19 on Financial Distress and Tax Avoidance [PDF]

Journal of Asset Management and Financing
Financially distressed firms are actively seeking ways to minimize tax-related cash outflows. During the COVID-19 pandemic, as financial constraints intensified, tax savings emerged as a vital source of internal financing for these firms.
Farshad Sabz Alipour, Ali Naderi, Zahra Oryaie, Arash Kazemi   +3 more
doaj   +1 more source

Tax planning avoid tax contingencies

, 2021
This investigation called “Tax planning to avoid tax contingencies of the company Negotiations H&D SAC. Lima, 2020; considered as a general objective Proposing a tax planning to avoid tax contingencies in the company Negociaciones H&D SA C, Lima, 2020.
Quispe Erique, Betty, Rosas Prado, Carmen Elvira, Balcázar Paiva, Eveling Sussety   +2 more
openaire   +1 more source

The influence of industry affiliation on corporate tax avoidance in Malaysia

Journal of Business Management and Accounting, 2012
Prior studies on tax avoidance have been emphasising on the individuals behaviour rather than corporations. In addition to this, the available studies on corporate tax avoidance, to date, have been focusing on the developed market while very little ...
Zaimah Zainol Ariffin
doaj   +1 more source

Exploring the Relationship Between Environmental, Social, and Governance and Tax Avoidance Strategies

SAGE Open
This study investigates how each environmental, social, and governance (ESG) dimension relates to tax avoidance in well- and poorly governed firms. The analysis uses data from 2016 to 2020 on A-share companies listed on the Shanghai and Shenzhen stock ...
Hyun-Ah Lee
doaj   +1 more source

Environmental uncertainty and digital technologies corporate in shaping corporate green behavior and tax avoidance. [PDF]

Sci Rep, 2023
Ao XY, Ong TS, Aprile R, Di Vaio A.
europepmc   +1 more source