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Roles of tax planning in market valuation of corporate social responsibility
Cogent Business & Management, 2018 This study aims to examine the roles of tax planning in market valuations of corporate social responsibility (CSR). Specifically, this study examines tax planning activities for their direct, mediating and moderating roles.
Tye Wei Ling, Nor Shaipah Abdul Wahab
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Akrual: Jurnal Akuntansi, 2012 Tax Planning is a medium to fulfill tax obligations but the amount of tax paid can be kept to a minimum to obtain the expected profit and liquidity. In 2010, the realization of tax revenues at Direktorat Jendral Pajak Jawa Timur I Surabaya was only 92 ...
Jofita Meida Kadariyanty +2 more
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Science, 2017 The United States Congress has been taking steps toward passage of a law that would dramatically modify income tax policy. At the time of this writing, different bills have been passed by the House of Representatives and the Senate, and the process of reconciling these into a single bill is under way.
openaire +2 more sources
Research on Innovation and Risk Management of Enterprise Tax Planning under Big Data [PDF]
SHS Web of ConferencesThis 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
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The Investigation of the Relationship between Corporate Governance and Corporate Tax Planning [PDF]
راهبرد 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
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Board Attributes and Tax Planning of Corporate Organisations in Nigeria [PDF]
Management 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
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Environmental and economic impact analysis of levying VOCs environmental protection tax in China
HeliyonChina 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
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Utilisation of directors’ remuneration in tax planning [PDF]
, 2011 Companies involve in tax planning due to its primary benefit of increase after-tax return. However, this activity has been an ongoing discussion as it impairs provision of public goods which indirectly causes social issues.Companies, in conducting tax ...
Abdul Wahab, Nor Shaipah +1 more
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FENOMENOLOGI PRAKTIK TAX PLANNING PADA WAJIB PAJAK BADAN
El 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
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IMPLIKASI PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PERUSAHAAN
Profit: 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
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