Results 41 to 50 of about 975,926 (207)
Factors Affecting Indonesian Corporate Risk
Jurnal Dinamika AkuntansiPurpose: To investigate how political relations, sustainability performance, and information quality affect company tax risk in Indonesia, as well as how corporate governance influences these three variables moderatingly.
Mauliddini Nadhifah, Susi Dwi Mulyani
doaj +1 more source
Journal of Modern ScienceObjectives The aim of the article is to theoretically present ways of legally optimising the taxation of entrepreneurs' income, by using the appropriate construction of legal regulations and legal and organisational forms of business.
Sylwia Skrzypek-Ahmed +4 more
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REVIEWING TAX RISK AND TAX AGGRESSIVENESS IN INDONESIA
, 2023 Abstract Purpose - The study is to examine tax aggressiveness and tax risk which have not been studied in previous studies so that this research is to add to the study of tax practices, especially in developing countries such as Indonesia. Design / methodology / approach - This study uses secondary data obtained from annual reports and independent ...
MARHAMAH, ZULAIKHA
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The significance of tax risk for Polish companies based on the findings of an empirical study
Research Papers in Economics and FinanceDiscussion of the problem of tax risk based on the empirical study. The paper explains the main aspects of tax risk, tax risk areas and its assessment. Critical analysis of existing literature and tax laws.
Izabela Witczak
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The bidirectional relationship of tax aggressiveness and CSR: Evidence from Indonesia
Cogent Business & Management, 2022 This study aims to examine the simultaneous relationship between tax aggressiveness and CSR of non-financial companies in Indonesia. This study also aims to examine the moderating role of risk management in this relationship.
Ain Hajawiyah +4 more
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Limited Liability and the Known Unknown [PDF]
, 2018 Limited liability is a double-edged sword. On the one hand, limited lia-bility may help overcome investors’ risk aversion and facilitate capital formation and economic growth.
Simkovic, Michael
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The excess burden of tax evasion - An experimental detection- concealment contest [PDF]
We present an experimental study on the wasted resources associated with tax evasion. This waste arises from taxpayers and tax authorities investing costly effort in the concealment and detection of tax evasion.
Matthias Sutter, Ralph C Bayer
core +6 more sources
Kompartemen: Jurnal Ilmiah Akuntansi, 2020 Tax avoidance measured by Earning Tax Rate (ETR) is considered to be able to describe the real activities of tax avoidance carried out by the company. The purpose of this study was to analyze the effect of Corporation Risk and Good Corporate Governance ...
Tryas Chasbiandani +2 more
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Topical issues of ensuring economic security in the Russian Federation in the digital economy, 2018 The article presents the classification of tax risks existing in enterprises and ways to solve them. The main classification criteria of tax risks Consequences are revealed. The basic methods of tax risk management in the financial activity of the enterprise are defined.
Marie Boudoures +2 more
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The impact of corporate tax risk on audit fee [PDF]
بررسیهای حسابداری و حسابرسی, 2015 Auditors use several factors for pricing of audit services. Theoretically, corporate risk and complexity are the main factors affecting audit fees. The purpose of this study is to evaluate the impact of corporate tax risk on audit fees.
Omid Pourheidari +1 more
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