Results 1 to 10 of about 1,015,450 (256)
Thin capitalization dan penghindaran pajak setelah penerapan PMK 169 [PDF]
Keberlanjutan, 2021 After delaying 30 years, the Minister of Finance of the Republic of Indonesia issued a regulation on the ratio between debt and company capital to impose income tax (PMK 169/PMK.010/2015).
Irene Natalia, Felix Widyadhana
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A Comprehensive Study of the Quality of Fat-Tailed Sheep Carcasses in Greece [PDF]
Animals, 2022 Sheep farming in Greece is focused on milk production. Meat is considered a by-product and consists mainly light carcasses of undefined quality. The main challenge of the sector is to ensure sustainability, and hence efforts are towards efficient use of ...
Angeliki Argyriadou +6 more
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Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2023 Before the Finance Act 2019, multinationals exploited the absence of thin capitalization rule in Nigeria, resulting in the government's loss of tax revenue.
Ifeoma Osamor +2 more
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The impact of thin capitalization rule on tax avoidance in Indonesia
Journal of Accounting and Investment, 2023 Research aims: This study aims to investigate the impact of the thin capitalization rule on tax avoidance in Indonesia. Design/Methodology/Approach: The analysis used event study regression to overcome the problem of committed variable bias.
Muhammad Rheza Ramadhan
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Thin Capitalization Determinants in Manufacturing Companies In Indonesia
Riset Akuntansi dan Keuangan Indonesia, 2021 This study aims to analyze the determinants of thin capitalization practices on manufacturing companies in Indonesia. This study focuses on the manufacturing sector, which ranks the second largest recipient of foreign debt.
Nurmadi Harsa Sumarta +2 more
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Jurnal Ilmiah Wahana Akuntansi, 2021 Penelitian ini bertujuan untuk menganalisis pengaruh Multinasionalitas, Tax Haven dan Thin Capitalization terhadap Transfer Pricing. Sampel dalam penelitian ini adalah seluruh perusahaan multinasional yang terdaftar di Bursa Efek Indonesia dari tahun ...
Gracia Agata +2 more
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MENGUAK PRAKTIK PENGHINDARAN PAJAK PADA PERUSAHAAN NONKEUANGAN
Jurnal Akuntansi Multiparadigma, 2022 Abstrak – Menguak Praktik Penghindaran Pajak pada Perusahaan Nonkeuangan Tujuan Utama – Riset ini bertujuan untuk menguji variabel yang memicu praktik penghindaran pajak pada perusahaan nonkeuangan.
Laili Isnataini Nurhidayah +1 more
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PENGARUH KARAKTERISTIK MULTINASIONALITAS DAN THIN CAPITALIZATION TERHADAP EFFECTIVE TAX RATE
Akuntansi dan Teknologi Informasi, 2022 The company always tries to minimize tax payments through various ways. In particular, a multinational company, has more ability to do tax avoidance. One technique that can be used by multinational corporations is to transfer corporate income from one ...
Hari Hananto
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Jurnal Akademi Akuntansi, 2023 Purpose: This research is used to examine the effect of thin capitalization, transfer pricing, and financial distress on tax avoidance with executive character as a moderating variable in hotel, restaurant, and tourism service companies listed on the ...
Vina Auliyaur Rohmah, Fitri Romadhon
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An analysis of tax avoidance of family companies in Indonesia
JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023 Taxes have an important role in building a country's economy. Therefore, as good citizens, we must pay taxes according to the regulations set by the government.
Dedi Rusdi +2 more
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