Results 1 to 10 of about 854,591 (338)
Characteristics of top management team and Chinese tax planning nexus: Findings from a fuzzy-set qualitative comparative analysis [PDF]
Frontiers in Psychology, 2022 A top management team (TMT) has been identified as one of the key factors driving changes in tax planning strategy. Based on upper echelons theory, this study investigates whether configurations of TMT characteristics influence enterprise tax planning ...
Haiming Jiang +2 more
doaj +2 more sources
Tax Risks and Tax Planning [PDF]
Russian Engineering Research, 2022 The role of tax administration in maximizing budget revenues at different levels is described. A significant proportion of tax payments consists of the settlement of arrears, as well as fines and penalties. These may be due to accountants’ errors or to deliberate tax evasion.
Boldycheva A, Klonitskaya A.
europepmc +2 more sources
The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]
PLoS ONESome companies may mislead stakeholders by using the flexibility in accounting standards when determining the amount of profit to be disclosed, a practice referred to as earnings management.
Meral Gündüz
doaj +2 more sources
STUDI FAKTOR-FAKTOR PEMOTIVASI MANAJEMEN MELAKUKAN TAX PLANNING [PDF]
Jurnal Akuntansi, 2015 Tujuan penelitian ini adalah untuk menguji pengaruh Kebijakan Pajak, Hukum Pajak, dan Administrasi Pajak Perencanaan Pajak. Sampel kami terdiri dari 20 Klien konsultan Pajak di Surabaya.
Indrawati Indrawati +1 more
doaj +4 more sources
The Effect of Tax Planning on Firm Value: A Moderation Role of Board Diversity
Media Ekonomi dan ManajemenThis study aims to explore how tax planning practices impact firm value, with a specific focus on gender diversity as a moderating factor shaping the relationship between tax planning and firm value. Data collection involved purposive sampling, resulting
Erma Dwi Aprilliasari, Yuli Soesetio
doaj +3 more sources
The Role of Financial Inclusion on Economic Growth in Sub Saharan African (SSA) Region [PDF]
Athens Journal of Business & Economics, 2022 Recently, financial inclusion through improved access within SSA region has increased and at a faster rate compared to other regions. By estimating panel data on 45 countries between 2004 and 2017, using Generalized Method of Moments (GMM) method, this ...
Masoud Mohammed Albiman +1 more
doaj +1 more source
Determinants of Tax Planning: Theoretical Analysis
Buhalterinės Apskaitos Teorija ir Praktika, 2021 Annotation. Tax planning is a topic of interest for taxpayers, practitioners, public authorities and academics. Analyzing scientific literature on tax planning shows that some authors are looking at the tax planning process, while others are looking at ...
Lina Matusevičienė +1 more
doaj +1 more source
The Effect of Social Responsibility Performance on the Relationship between Tax Planning and Corporation Value [PDF]
پژوهشهای تجربی حسابداری, 2023 The aim is to Investigate the effect of social responsibility performance on the relationship between tax planning and company value. Tax planning ability is an important influencing factor in determining the value of companies from the point of view of ...
Hanieh Hekmat +2 more
doaj +1 more source
Revista Ambiente Contábil, 2022 Objective: This study aims to present the impact of the decision issued by the Supreme Federal Court that excludes ICMS from PIS and COFINS calculation basis and to present the amount of these contributions to be refunded by a company in the food sector,
Jéssica Andressa Zago +2 more
doaj +1 more source
Citizens’ Perceptions towards Transportation Tax and Retribution in Malang City, Indonesia
Tataloka, 2020 This paper tries to look at the root cause of low ridership in public transport in the city of Malang, locally known as Angkutan Kota (Angkot), in a kind of non-traditional perspective. The decreasing interest of the people of Malang City towards the use
Dadang M Utomo +2 more
doaj +1 more source