Results 21 to 30 of about 44,369 (205)
Pengaruh Kebijakan Perpajakan pada Perencanaan Pajak dengan Sanksi Administrasi sebagai Pemoderasi
Jurnal Inovasi Akuntansi, 2023 This study aims to determine and obtain empirical evidence of the effect of tax policy on individual taxpayer tax planning, with tax sanctions as a moderating variable at the South Badung Tax Service Office.
I Putu Edy Arizona
doaj +1 more source
TAX PLANNING IN THE ENTERPRISE MANAGEMENT SYSTEM
Journal of Vasyl Stefanyk Precarpathian National University, 2019 The differences between the concepts of “tax planning”, “tax minimization” and “tax optimization” are investigated and it is established that tax minimization is the maximum reduction of all taxes, tax optimization is the achievement of a proportion ...
OLHA ZHUK, ANTONINA TOMASHEVSKA
doaj +1 more source
Jurnal Akuntansi Kontemporer, 2019 Tax planning is an attempt to minimize taxpayer tax due legally by using taxation legislation. With self assessment system, taxpayer can do tax planning. Literature shows that there are external factors like taxation legislation.
Antony Yudi, jesica handoko
doaj +1 more source
Corporate culture and tax planning
Review of Quantitative Finance and Accounting, 2022 Abstract In this paper, we study the relationship between corporate culture and tax planning. Using the competing values framework and natural language processing techniques, we document that firms with collaboration-oriented (control-oriented) corporate cultures are associated with lower (higher) effective tax rates.
Mansoor Afzali, Timmy Thor
openaire +1 more source
Tax Planning Value Added Tax (Vat) and Article 4 (2) Tax on Income In Indonesia
International Research Journal of Business Studies, 2022 As the largest source of state budget revenue, the government continually increases tax revenues, one of which is by providing comprehensive tax reforms to the public.
Ermida Fermiana Sonbay +2 more
doaj +1 more source
A Tax Plan for Endogenous Innovation [PDF]
SSRN Electronic Journal, 2017 In times when elevated government debt raises concerns about dimmer global growth prospects, we ask: How can the government provide incentives for innovation in a fiscally sustainable way? We address this question by examining the Ramsey problem of finding optimal tax and subsidy schemes in a model in which growth is endogenously sustained by risky ...
Croce, Mariano +3 more
openaire +2 more sources
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
doaj +1 more source
Concept of Tax Planning at the Enterprise [PDF]
Economics, Entrepreneurship, Management, 2017 One of the main tasks of financial and economic activities of the enterprise is the receipt of a profit, which remains at its disposal after the payment of taxes and other mandatory payments. Therefore, the focus of enterprise management should be on increasing revenues, reducing costs and minimizing tax payments.
Zagorodniy, A., Olikhovskyi, V.
openaire +2 more sources
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
doaj +1 more source
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
doaj +1 more source