Results 21 to 30 of about 1,108,228 (284)
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
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
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
, 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
An investigation into whether the South African and Mauritian preferential holding company regimes may undermine fiscal transparency [PDF]
, 2014 Includes bibliographical references.Investor interest in the untapped growth offered by the African continent is increasing dramatically. The South African Headquarter Company and the Mauritian Global Business Licence regimes, offer the most expansive ...
Russell, Bruce
core +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
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
Does tax avoidance increase informational asymmetry? Evidence from the Tax Cuts and Jobs Act (TCJA) [PDF]
Revista Contabilidade & FinançasThis article aims to examine whether corporate tax avoidance increases informational asymmetry. Specifically, we examine how the 2017 Tax Cuts and Jobs Act (TCJA) decreased tax avoidance incentives and, as a consequence, reduced firms’ informational ...
Rogiene Batista dos Santos +1 more
doaj +4 more sources