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Jurnal Akuntansi Trisakti, 2023 The purpose of this study was to examine and analyze the effect of two independent variables Tax Planning and Tax Avoidance on the value of manufacturing companies in the food and beverage sector with company transparency as a moderating variable ...
Faiz Anisran Risna, Selamet Haryono
semanticscholar +1 more source
Tax planning and financial default: role of corporate life cycle
Management Decision, 2023 PurposeDrawing on the resource-based view (RBV), this study investigates how tax planning affects the likelihood of financial default in different stages of the corporate life cycle.Design/methodology/approachCollecting a large sample of US firms between
Alessandro Gabrielli, Giulio Greco
semanticscholar +1 more source
Pengaruh Tax Planning dan Faktor Lainnya terhadap Nilai Perusahaan
E-Jurnal Akuntansi TSM, 2023 This study aims to determine the effect of tax planning, institutional ownership, profitability, liquidity, dividend policy, debt policy, managerial ownership, and firm size on firm value.
Pengaruh Tax Planning +3 more
semanticscholar +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
Pengaruh tax planning, tax avoidance, dan manajemen laba terhadap nilai perusahaan
JPPI (Jurnal Penelitian Pendidikan Indonesia), 2022 This research aims to determine the effect of independent tax planning, tax avoidance, and earnings management on firm value. The data used in this research is obtained from the annual report of financial statements on non consolidation manufacturing ...
Reeza Aldila Rajab +3 more
semanticscholar +1 more source
The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile
Social Science Research Network, 2022 Profit shifting by multinational corporations is thought to reduce tax revenue around the world. We analyze the introduction of standard regulations aimed at limiting profit shifting.
Sebastián Bustos +4 more
semanticscholar +1 more source
APTISI Transactions on Management (ATM), 2022 This study aims to analyze the effect of deferred tax expense, planning, and profitability on earnings management. The method used in sampling is using a purposive sampling method.
I. Hidayat, Pinka Oktaviani Sutria
semanticscholar +1 more source
Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis
Journal of Business Economics, 2022 This paper examines whether a perceived increase in tax audit aggressiveness is associated with lower tax planning effort and a higher quality of internal tax control frameworks.
Kay Blaufus, Jakob Reineke, Ilko Trenn
semanticscholar +1 more source
On the dynamics between local and international tax planning in multinational corporations
Review of accounting studies, 2022 The international dimension of multinational corporations creates opportunities for pursuing both global as well as local (i.e., unilateral subsidiary country) tax planning strategies.
C. Beuselinck, Jochen Pierk
semanticscholar +1 more source
Income Tax Planning as a Tool for Achieving Financial Stability
The Engineering Economist, 2022 Increasing the efficiency of a company and its financial stability involves reducing costs, including reducing the amount of taxes paid. One of the legal methods of the latter is tax planning.
Qi Wang
semanticscholar +1 more source