Results 61 to 70 of about 44,369 (205)
Tax planning in practice: a field study of US multinational corporations [PDF]
The aim of this study is to achieve a better understanding of tax planning in practice, identifying and taking account of the multiple arenas within which it operates, and thereby highlighting its social and institutional dimensions.
Mulligan, Emer
core
The moderating role of audit quality on the impact of tax planning on company value [PDF]
Objective: The purpose of this research is to investigate the moderating role of audit quality on the effect of tax planning on company value. Investigating whether a high-quality audit can help the company to increase the value of the company by doing ...
Heydarzadeh khalifekhandi, V. +2 more
core +1 more source
Tax planning and corporate governance: effects on shareholders’ valuation
, 2010 Tax planning by large companies has been widely and publicly discussed due to its implications for the level of provision of public goods and more general socialissues.
Abdul Wahab, Nor Shaipah
core
I-Finance, 2015 The aims of this research are to analyze and explore the application of tax planning to push up the efficiency of CV. Iqbal Perkasa’s tax burden payment, which is specialized in construction project services in Banyuasin.
Muhammadinah Muhammadinah
doaj
STUDI FAKTOR-FAKTOR PEMOTIVASI MANAJEMEN MELAKUKAN TAX PLANNING
Jurnal Akuntansi, 2015 Tujuan penelitian ini adalah untuk menguji pengaruh Kebijakan Pajak, Hukum Pajak, dan Administrasi Pajak Perencanaan Pajak. Sampel kami terdiri dari 20 Klien konsultan Pajak di Surabaya.
Indrawati Indrawati +1 more
doaj +1 more source
Does accounting for taxes on income provide information about tax planning performance? Evidence from German multinationals [PDF]
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
Schreiber, Ulrich, Overesch, Michael
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International Tax Planning in the Age of ICT [PDF]
The increased use of information and communication technologies (ICT) leads to new ways of doing business internationally. Nowadays, firm-specific intangible assets as well as services often constitute the most important factors for the creation of value.
Spengel, Christoph, Schäfer, Anne
core
Tax planning and Effective Tax Rates
, 2004 Most of the economic literature on the effect on taxation on FDI flows relies on ETR based on the normal tax system and does not include the effect of tax planning.
Gérard, Marcel +1 more
core
Tax planning avoid tax contingencies
, 2021 This investigation called “Tax planning to avoid tax contingencies of the company Negotiations H&D SAC. Lima, 2020; considered as a general objective Proposing a tax planning to avoid tax contingencies in the company Negociaciones H&D SA C, Lima, 2020.
Quispe Erique, Betty +2 more
openaire +1 more source
TAX PLANNING : SEBUAH PENGANTAR SEBAGAI ALTERNATIF MEMINIMALKAN PAJAK
Jurnal Akuntansi dan Keuangan, 1999 It is not public's secret anymore, that if there are some efforts from tax payers, not only individual but also business entity to manage the amount of taxes that they have to be pay to the government.
Yenni Mangoting
doaj