Results 21 to 30 of about 24,308 (263)

The Investigation of the Relationship between Corporate Governance and Corporate Tax Planning [PDF]

open access: yesراهبرد مدیریت مالی, 2015
The purpose of this study was to investigate the role of corporate governance in corporate tax planning.The features of the used corporate governance include the size of board of directors, the size of off duty board, the stability of the position of CEO
Mohammad Ali Aghaei   +3 more
doaj   +1 more source

Research on Innovation and Risk Management of Enterprise Tax Planning under Big Data [PDF]

open access: yesSHS Web of Conferences
This paper discusses the innovation strategy and risk management of enterprise tax planning under big data. Through the impact of big data on enterprise tax planning, it proposes an innovation model of tax planning based on big data, and constructs a tax
Lei Zhixiang
doaj   +1 more source

Board Attributes and Tax Planning of Corporate Organisations in Nigeria [PDF]

open access: yesManagement and Economics Review, 2023
This study investigated board attributes and tax planning of corporate organisations in Nigeria. Different variables of board attributes (board independence BIND)), board size (BSIZ), and gender diversity (GDIV) were critically analysed so as to ...
Imuetinyan EGUAVOEN   +2 more
doaj   +1 more source

Environmental and economic impact analysis of levying VOCs environmental protection tax in China

open access: yesHeliyon
China is one of the largest volatile organic compounds (VOCs) emitters worldwide. The emission levels of and harm caused by VOCs have attracted much attention.
Ziwei Qian   +6 more
doaj   +1 more source

FENOMENOLOGI PRAKTIK TAX PLANNING PADA WAJIB PAJAK BADAN

open access: yesEl Muhasaba: Jurnal Akuntansi, 2014
Title: [The Phenomenology of Tax Planning Practice by Corporate Taxpayer] This study aims to reveal the meaning of the tax planning practice undertaken by the taxpayer.
Nurul Farida   +2 more
doaj   +1 more source

IMPLIKASI PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PERUSAHAAN

open access: yesProfit: Jurnal Administrasi Bisnis, 2019
Basically, such practice is not in the favor of both the company and the emiten, for the published information is unreliable thus threatens the sustainability of the company. Tax planning is a means of tax management used for estimating the amount of tax
Astri Warih Anjarwi
doaj   +1 more source

TAX PLANNING AS A TAX AVOIDANCE STEP IN INDONESIA [PDF]

open access: yesRussian Journal of Agricultural and Socio-Economic Sciences, 2019
Tax planning is the first step in tax management. Tax management itself is a means to fulfill tax obligations correctly, but the amount of tax paid can be reduced to a minimum to obtain the expected profit and liquidity.
Sari R.P.
doaj   +1 more source

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

open access: yesAdvanced Robotics Research, EarlyView.
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar   +8 more
wiley   +1 more source

Neuroeconomics: Tax Planning and the Role of Digital Literacy as a Moderation

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
Taxpayer awareness in fulfilling their tax needs is closely related to individual logical awareness. Corporate taxpayer awareness is closely related to tax planning in order to save business.
Tio Arriela Doloksaribu   +3 more
doaj   +1 more source

Factors Driving Battery and Solar Purchase Decision of Residents: a Behavioural Choice Experiment Using a Hybrid Discrete Choice and Latent Variable Model

open access: yesAdvanced Sustainable Systems, EarlyView.
This article explores what drives households to adopt solar PV and battery systems in South East Queensland. Using hybrid discrete choice experiments, it reveals distinct adopter profiles and highlights cost, system size, and energy independence as key motivators.
Mohammad Alipour   +3 more
wiley   +1 more source

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