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The Effect of Thin Capitalization, Capital Intensity, and Profitability on Tax Aggressiveness

Jurnal Semesta Ilmu Manajemen dan Ekonomi
Tax aggressiveness represents corporate efforts to minimize tax burden through various tax planning strategies that can reduce state revenue. This study aims to analyze the effect of thin capitalization, capital intensity, and profitability on tax aggressiveness in food and beverage subsector companies listed on the Indonesia Stock Exchange for the ...
null Ayunita, null Vania Rakhmadhani
openaire   +1 more source

Gender Diversity Executive, Thin Capitalization, Capital Intensity on Tax Avoidance and Firm Value

, 2023
This study aims to determine the effect of Gender Diversity Executive, Thin Capitalization, Capital Intensity on Tax Avoidance and Firm Value. The research method used is quantitative. Samples were taken using the purposive sampling method for food and beverage sub-sector companies listed on the IDX in 2018 – 2021.
Veny Abidatul Lestari, Eny Maryanti
openaire   +2 more sources

PENGARUH THIN CAPITALIZATION, CAPITAL INTENSITY, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

Jurnal Akuntansi dan Bisnis
This study aims to determine the effect of thin capitalization, capital intensity, and profitability on tax avoidance with institutional ownership as moderation.
Rizal Rahmat Cahyadi, Achmad Tjahjono
semanticscholar   +1 more source

Australian Activists as Storytellers in Digital Spaces: Acquiring Skills, Producing Content and Getting the Message Out

Australian Journal of Social Issues, EarlyView.
ABSTRACT As modes of activism rapidly evolve, activists—both seasoned and emerging—must increasingly navigate a hybrid terrain of both digital and non‐digital engagement. This paper draws on the personal narratives of 16 nascent activists based in Australia to explore how they develop competencies related to digital storytelling, which is critical to ...
Garth Stahl, Miri Yemini, Claire Maxwell, Yating Hu, Benjamin Adams, Sarah Bergen   +5 more
wiley   +1 more source

INFLUENCE THIN CAPITALIZATION AND CAPITAL INTENSITY AGAINST TAX AVOIDANCE

Jurnal Akuntansi Manajerial (Managerial Accounting Journal)
This study aims to analyze the influence of thin capitalization and capital intensity on tax avoidance. It focuses on multinational companies within the manufacturing sector that are listed on the Indonesia Stock Exchange (IDX) over a period of six years, specifically from 2018 to 2023.
Windi Prananda, Tumirin Tumirin, Tumirin Tumirin   +2 more
openaire   +1 more source

Examining the effect of related-party transactions, thin capitalization, and capital intensity on firms’ tax avoidance behaviour: The moderating effect of sales growth

International Journal of Business, Economics and Management
This study aims to examine the effects of related-party transactions, thin capitalization, and capital intensity on tax avoidance, as well as to evaluate the moderating role of sales growth.
Ni Luh Putu Maya Apsari, N. Rasmini
semanticscholar   +1 more source

Family Ownership dan Thin Capitalization terhadap Tax Avoidance dan Good Corporate Governance sebagai Variabel Moderasi

Jurnal Bisnis Mahasiswa
Perusahaan melakukan upaya untuk menghindar membayar pajak untuk mengurangi jumlah yang harus mereka bayar. Upaya ini dianggap legal karena tidak menyalahi peraturan perpajakan.
Wari Nusi, Mirna Dyah Praptitorini
semanticscholar   +1 more source

Knowing education in Thailand like a global expert organisation: Politics, context and data

British Educational Research Journal, EarlyView.
Abstract Global expert organisations play increasingly significant roles in the way that education is understood and governed internationally, including by influencing the discourses through which education is conceptualised and shaping norms of what counts as success, failure, progress and the most desirable visions for the future.
Steve Puttick, Chris Atkin, Wayne Dyble, Nick Gee, Ami Montgomery, Chawin Pongpajon, Waewalee Waewchimplee   +6 more
wiley   +1 more source

Pengaruh Thin Capitalization dan Sales Growth terhadap Tax Avoidance

Scientific Journal of Reflection
This study investigates the impact of thin capitalization and sales growth on corporate tax avoidance, an issue that poses a significant challenge for tax authorities in enhancing state revenue.
Fitri Rahmahwati, L. Sahara
semanticscholar   +1 more source

BODIPY‐based J‐aggregates: From supramolecular chemistry to NIR bioimaging and phototherapies

Bulletin of the Korean Chemical Society, EarlyView.
BODIPY dyes form ordered J‐aggregates through controlled supramolecular self‐assembly, producing narrow, red‐shifted absorption bands with small Stokes shifts. This review highlights design strategies governing J‐aggregation, structure–property relationships, and applications in sensing, bioimaging, and phototherapy, guiding functional BODIPY‐based ...
Pooja Sharma, Yeonkyeong Lee, Youngmi Kim   +2 more
wiley   +1 more source