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STUDI FAKTOR-FAKTOR PEMOTIVASI MANAJEMEN MELAKUKAN TAX PLANNING
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 +1 more source
Reflections on the EU objectives in addressing aggressive tax planning and harmful tax practices Final Report. CEPS Report November 2019 [PDF]
, 2019 This Report analyses the EU’s instruments to tackle aggressive tax planning and harmful tax practices. Based on desk research, interviews with stakeholders and expert assessments, it considers the coherence, relevance, and added value of the EU’s ...
Campmas, Alexandra +4 more
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Australia's Migration Strategy: An Effective Response to Migrant Worker Exploitation?
Australian Journal of Social Issues, EarlyView.ABSTRACT A series of publicised migrant worker injuries and deaths has drawn attention to the issue of migrant worker exploitation (MWE) in Australia. In response, the Australian Government has included ‘Tackling Worker Exploitation’ as a key area of its Migration Strategy which it introduced in 2023. However, it is unclear how effective the Strategy’s
Evelyn Dowling, Alexandra Ridgway
wiley +1 more source
Hope Works: Student Use of Education Tax Credits [PDF]
, 2001 Surveys University of California students on their use of Hope Scholarship and Lifetime Learning tax credit programs. Explores the debate over whether federal aid should emphasize incentives to attend college or relief to those already planning to ...
Barbara A. Hoblitzell, Tiffany L. Smith
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Cross-border Intra-group Hybrid Finance and International Taxation [PDF]
, 2010 In intra-group finance hybrid instruments allow for tailor-made form of finance. Hence hybrid finance is often used for international tax planning in multinational groups. Due to a lack of international tax harmonization or tax coordination qualification
Eberhartinger, Eva +2 more
core +1 more source
British Educational Research Journal, EarlyView.Abstract This paper critically analyses how school readiness has been historically and discursively constructed in Early Childhood Education (ECE) policy in England over the past four decades. Using Bacchi's ‘What's the Problem Represented to be?’ framework and Foucauldian concepts of governmentality, the paper explores how school readiness has shifted
Louise Kay
wiley +1 more source
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 +1 more source
International Tax Planning in the Age of ICT [PDF]
The increased use of information and communication technologies (ICT) leads to new ways of doing business internationally. Nowadays, firm-specific intangible assets as well as services often constitute the most important factors for the creation of value.
Schäfer, Anne, Spengel, Christoph
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PENERAPAN TAX PLANNING UNTUK EFISIENSI BEBAN PAJAK PENGHASILAN PERUSAHAAN (Studi Kasus Pada CV MAHERA) [PDF]
, 2006 This research representation case study at CV. MAHERA with title “ Applying of Tax Planning for the efficiency of income tax company burden”. The purpose conducted by this study is to know the ways of any kind of able to be gone through tax planning as ...
Wahyudi, Wahyudi
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British Educational Research Journal, EarlyView.Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall +2 more
wiley +1 more source