Results 31 to 40 of about 5,673,954 (346)
Tax Planning: Theory and Modeling
Journal of Applied Business Taxation and Economics Research, 2022 The majority of taxpayers, whether individuals or corporations, seek to reduce their tax burden or to benefit from a certain tax saving. In this sense, taxpayers resort to various legal or even illegal tax planning practices.
Saadia Kouroub, Lahcen Oubdi
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Tax Planning on The Multinational Companies in Indonesia
Asean International Journal of Business, 2022 The discussion of this review is motivated by the problems of multinational companies, especially in Australia, America and Indonesia, which prefer tax planning efforts with Tax avoidance.
Wellia Novita, Rahmi Fahmy
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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
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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
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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
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The Impact of Tax Planning on Firm Value
Journal of applied accounting and taxation, 2021 The purpose of this research to determine the effect of tax planning that is measured using Cash ETR and Book Tax Difference (BTD) on company value. In addition to that, the purpose of doing tax planning is also to streamline corporate tax expenditures ...
A. Darmawan, Shella Angelina
semanticscholar +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
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Tax Planning Knowledge Diffusion via the Labor Market
Management Sciences, 2021 We examine the extent to which the labor market facilitates the diffusion of tax-planning knowledge across firms. Using a novel data set of tax department employee movements between S&P 1500 firms, we find that firms experience an increase in their tax ...
John M. Barrios, John Gallemore
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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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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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