Results 41 to 50 of about 5,673,954 (346)

The Investigation of the Relationship between Corporate Governance and Corporate Tax Planning [PDF]

open access: yesراهبرد 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

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

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

Management control in the transfer pricing tax compliant multinational enterprise [PDF]

open access: yes, 2008
This paper studies the impact of transfer pricing tax compliance on management control system (MCS) design and use within one multinational enterprise (MNE) which employed the same transfer prices for tax compliance and internal management purposes.
Cools, M., Emmanuel, C., Jorissen, A.
core   +1 more source

Transformation of Traditional Corporate Tax Planning into AI-Driven Corporate Tax Planning

open access: yesInvolvement International Journal of Business
Corporate tax planning has traditionally relied on manual processes and expert judgment to minimize tax liabilities. However, the rise of artificial intelligence (AI) presents new opportunities to transform these practices through automation, real-time ...
Tushar Ranjan Barik, Priyanka Ranawat
semanticscholar   +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

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

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