Results 161 to 170 of about 5,673,954 (346)
Perencanaan Pajak untuk Efisiensi Pembayaran Pajak pada PT Kaltim Lestari Unggul [PDF]
, 2014 The purpose of this study was to determine the calculation of income tax PT. Kaltim Lestari Unggul before and after applicable tax planning to improve the efficiency of the payment of tax burden. The analysis tools being used was Number of tax laws.
Kantono, A. (Andi)
core +1 more source
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
Analisis Perbedaan Tingkat Pemahaman Wajib Pajak Badan dan Fiskus terhadap Pengetahuan Umum Perpajakan, Akuntansi Pajak, Perencanaan dan Penggelapan Pajak di Kpp Madya Batam [PDF]
, 2015 This study analyzes the level of understanding of the corporate taxpayer and the tax authorities on tax planning and tax evasion in the city of Batam. This study aims to determine how well the level of understanding of the corporate taxpayer and the tax ...
Agusti, R. (Restu) +2 more
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Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?
Business Strategy and the Environment, EarlyView.ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun +2 more
wiley +1 more source
Implementasi Tax Planning Dalam Upaya Penghematan Pajak Penghasilan (Pph) Badan (Studi Kasus Pada PT. Citra Perdana Kendedes Malang) [PDF]
, 2013 Dues or taxes are incurred by mandatory contributions paid to the government to finance the State without the achievement counter directly. From the government side, the tax is a major source of state revenue.
Pusparini, I. A. (Indah)
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Business Strategy and the Environment, EarlyView.ABSTRACT With the increasing demand for high‐quality agricultural products, the agricultural cold‐chain logistics packaging (ACLP) industry faces significant environmental pressure and circular economy issues. This study analyzes the critical success factors (CSFs) that would enhance ACLP circular economy performance (CEP). The adversarial interpretive
Miao Su +3 more
wiley +1 more source
Will corporate tax consolidation improve efficiency in the EU? [PDF]
Consolidation of the tax base in the European Union is expected to curve compliance costs and reduce profit shifting. A number of proposals for consolidation from the European Commission are simulated with the applied general equilibrium model CORTAX. We
Albert van der Horst +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow +2 more
wiley +1 more source
Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management
Shirkah, 2018 The purpose of this study is to examine the probability of earnings management performed by Property and Real Estate companies listed in Indonesia Stock Exchange (BEI) in the period 2011-2015.
Warsono -
doaj
Tax Haven and Development Partner: Incoherence in Dutch Government Policies [PDF]
This paper focuses on a relatively new issue in the debate on policy coherence for development: the incoherence between tax and aid policies, using a case study of the Netherlands as illustration.
Van Dijk, Michiel, Weyzig, Francis
core +1 more source