Results 21 to 30 of about 15,909 (292)
Design a Tax Evasion Model Based on Income Tax: Grounded Theory Approach [PDF]
حسابداری دولتی, 2021 Subject and Purpose of the Article: The aim of this study was to design a tax evasion model based on income tax (grounded theory approach) and the aim of this study was to model the phenomenon of tax evasion based on income tax.
Amin Bolori +2 more
doaj +1 more source
PENGARUH ETIKA, SANKSI PAJAK, MODERNISASI SISTEM, DAN TRANSPARANSI PAJAK TERHADAP KEPATUHAN PAJAK
Jurnal Akuntansi Indonesia, 2017 This study aims to examine the factors that influence taxpayer compliance in paying taxes. The variables used in this study include ethics, tax penalties, the modernization of the system, tax transparency and tested its effect on tax compliance in ...
Afuan Fajrian Putra
doaj +1 more source
THE INFLUENCE OF TAX AGGRESSIVENESS, PROFIT PERFORMANCE AND LEVERAGE ON CORPORATE TRANSPARENCY
BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2019 This study aims to analyze the effect of tax aggressiveness (tax aggressiveness), earnings performance, and leverage on corporate transparency. The research method uses secondary data, all of which are taken from the financial statements of companies ...
Fajar Rina Sejati +1 more
doaj +1 more source
SUDUT PANDANG MASYARAKAT TENTANG TINGKAT KEPATUHAN PAJAK DI JEPARA
Profita, 2019 This research aims to examine whether tax compliance is affected by transparency, trust, and tax knowledge. This research used attribution theory from the theory of planned behavior to investigate the effect of behavior that limits taxpayers in carrying ...
Khoirul Fuad
doaj +1 more source
Media Ekonomi dan Manajemen, 2019 The research aims to examine the influencing factors of tax compliance of boarding house owner. This research uses one dependent variable which is Tax Compliance and seven independent variables which consist of income, environment, tax sanctions, tax ...
Pratiwi Princesswara +1 more
doaj +1 more source
Corporate Tax Havens and Transparency [PDF]
SSRN Electronic Journal, 2015 We investigate shareholders’ reactions to the increased transparency of corporate tax haven activities in a hand-collected subsidiary data set covering 17,331 publicly listed firms in 52 countries. An increase in transparency through the staggered signing of bilateral tax information exchange agreements (TIEAs) between home countries and tax havens is ...
Bennedsen, Morten, Zeume, Stefan
openaire +3 more sources
, 2020 Tax compliance seems to be a growing problem in United States of America. To further understand the phenomenon of tax compliance, this quantitative cross-sectional study was conducted with taxpayers in the Northeast region.
Okwara, Christian Chinedum.
core +1 more source
The classification of entities, and the meaning of "tax transparency", in United Kingdom tax law [PDF]
, 2021 The thesis begins by exploring the main UK tax law definitions of those legal persons which are relevant for direct tax purposes. In particular, it explores the law, practice and tax authority guidance (such as it is) for classifying entities formed ...
McGowan, Michael Terence
core
Observation of Tax Transparency Reporting by Top 40 JSE-Listed Firms
International Journal of Financial StudiesThis study evaluates the extent and quality of tax transparency reporting among the Top 40 firms listed on the Johannesburg Stock Exchange (JSE), distinguishing between mandatory tax disclosures and voluntary transparency practices.
Nontuthuko Khanyile, Masibulele Phesa
doaj +1 more source
An Investigation on the Effect of Tax Avoidance on the Transparency of Financial Reporting Firms Listed in Tehran Stock Exchange [PDF]
Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2014 In this paper, the impact of tax avoidance on the transparency of financial reporting of firms listed in Tehran Stock Exchange is investigated. The indexes that are used to measure tax avoidance and financial reporting transparency are respectively ...
Omid Pour-heidari +2 more
doaj