Results 31 to 40 of about 44,369 (205)

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

Tax Planning

open access: yesJurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi, 2018
Tax planning is the way to formulate a structure  concerning the consequency of tax  potential,  mainly focusing on the control of every transaction with tax consequence. The objective is  to assure  that the control over the transaction can make the tax to be transfered to government more efficient.
Memen Kustiawan, Ikin Solikin
openaire   +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

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

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

Tax Incentives for Research and Development and Their Use in Tax Planning [PDF]

open access: yesSSRN Electronic Journal, 2017
This study provides a comprehensive analysis of various aspects of R&D tax incentives. It explains the economic justification behind the state support of research and development and summarizes its main types. In addition, it gives an overview of the existing R&D tax incentives in Europe and provides a thorough review of the empirical literature on the
Pfeiffer, Olena, Spengel, Christoph
openaire   +3 more sources

Taxes under stress: bank stress tests and corporate tax planning

open access: yesChina Accounting and Finance Review
This paper aims to examine how bank stress tests affect bank tax planning. The study uses US bank stress test bank size thresholds and a regression discontinuity design to investigate the effect of the Dodd-Frank Act and the instituted bank stress tests ...
Bill B. Francis   +2 more
doaj   +1 more source

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