Results 31 to 40 of about 854,591 (338)

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

Does Accounting for Taxes on Income Provide Information about Tax Planning Performance? – Evidence from German Multinationals [PDF]

open access: yes, 2006
This paper investigates the quality of information on tax planning performance which is provided by financial accounting based on IAS 12 (Income taxes). A simple theoretical investment model is used to show that reported tax expenses can be misleading as
Overesch, Michael, Schreiber, Ulrich
core   +2 more sources

Impact of Positive Lifestyle Behaviors on Direct Health Care Cost Savings for Low Back Pain

open access: yesArthritis Care &Research, EarlyView.
Objective This study aimed to investigate the relationship between a previously purpose‐developed lifestyle behavior scale and health care cost savings related to low back pain (LBP). Methods This longitudinal study used data from the Australian Twin Back (AUTBACK) study. LBP and lifestyle behavior measures were collected at baseline. Physical activity
Ye Tian   +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

Analisis Pengaruh Beban Pajak Tangguhan Dan Tax To Book Ratio Terhadap Kinerja Perusahaan Manufaktur Di Bei Periode 2014-2016 [PDF]

open access: yes, 2018
Tax is a burden that should be minimized by the company. The right way is to do with good tax planning. Good tax planning has an impact on company performance.
Sak, Sukim Mei
core  

Defect Analysis of the β– to γ–Ga2O3 Phase Transition

open access: yesAdvanced Functional Materials, EarlyView.
The role of defects at all the relevant stages of the β$\beta$‐ to γ$\gamma$‐Ga2O3 polymorph transition is investigated using a multi method approach. The positron annihilation spectroscopy based results show that the defect density decreases after the transition, and that changes in defect configuration within the γ phase occur with increasing ...
Umutcan Bektas   +9 more
wiley   +1 more source

Pengaruh Pajak Tangguhan dan Perencanaan Pajak Terhadap Kinerja Perusahaan

open access: yesJurnal Akuntansi, 2020
This study aims to examine deferred tax and tax planning on company performance. This study has a population in the form of companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The sampling technique used was purposive.
Fransiscus Felix Bhaktiar   +1 more
doaj   +1 more source

The Influence of Tax Planning, Deferred Tax Expenses, Managerial Proficiency, and Managerial Ownership on Earnings Management

open access: yesIJEBD (International Journal of Entrepreneurship and Business Development), 2023
Purpose: This study aims to analyze the effect of tax planning, deferred tax expense, managerial skills, and managerial ownership on earnings management.
ariyani ariyani   +1 more
doaj   +1 more source

Functional Materials for Environmental Energy Harvesting in Smart Agriculture via Triboelectric Nanogenerators

open access: yesAdvanced Functional Materials, EarlyView.
This review explores functional and responsive materials for triboelectric nanogenerators (TENGs) in sustainable smart agriculture. It examines how particulate contamination and dirt affect charge transfer and efficiency. Environmental challenges and strategies to enhance durability and responsiveness are outlined, including active functional layers ...
Rafael R. A. Silva   +9 more
wiley   +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

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