Results 31 to 40 of about 3,111,011 (292)

Tax Planning

Jurnal 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

IMPLIKASI PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PERUSAHAAN

Profit: 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

Designing a 21st Century Corporate Tax — An Advance U.S. Minimum Tax on Foreign Income and Other Measures to Protect the Base

, 2015
The 21st Century has seen unprecedented levels of corporate tax aggressiveness and avoidance. This Article continues our exploration of second-best international tax reforms that would protect the U.S.
Shay, Stephen, Fleming, J. Clifton, Jr., Peroni, Robert J.   +2 more
core   +5 more sources

Neuroeconomics: Tax Planning and the Role of Digital Literacy as a Moderation

Indonesian 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, Novita Rifaul Kirom, Rachma Yuliana, Dwi Ekasari Harmadji   +3 more
doaj   +1 more source

TAX PLANNING AS A TAX AVOIDANCE STEP IN INDONESIA [PDF]

Russian 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

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

Advanced 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, Zhengtong Xu, Siavash Mahmoudi, Pouya Sohrabipour, Chaitanya Pallerla, Yu She, Wan Shou, Philip Glen Crandall, Dongyi Wang   +8 more
wiley   +1 more source

Design Principles of Electrocatalysts for Industrial‐Scale Water Electrolysis

Advanced Energy Materials, EarlyView.
This Review distills electrocatalyst design for industrial‐scale water electrolysis into integrated principles linking active‐site engineering, phase and lattice modulation, interfacial microenvironment regulation and mass‐transport control. By connecting catalyst families with HER/OER mechanisms and practical operating demands, it outlines pathways ...
Hong Tang, Ce Cui, John Wang
wiley   +1 more source

Pengaruh Pajak Tangguhan dan Perencanaan Pajak Terhadap Kinerja Perusahaan

Jurnal 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, Vinny Stephanie Hidayat   +1 more
doaj   +1 more source

Promoting Healthier Drinking: Evidence From a Vignette Experiment on Contextual and Informational Drivers of Dealcoholized Wine Choices

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Growing demand for healthier beverages is driving innovation in the wine sector, with dealcoholized wine emerging as a promising alternative. However, little is known about the contextual conditions under which consumers would choose dealcoholized wine, particularly in countries with strong wine traditions. To fill this gap, this work examines
Giovanna Piracci, Giulia Maesano, Leonardo Casini, Maurizio Canavari, Marija Cerjak   +4 more
wiley   +1 more source

Taxes under stress: bank stress tests and corporate tax planning

China 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, Raffi E. García, Jyothsna G. Harithsa   +2 more
doaj   +1 more source