Results 101 to 110 of about 1,728,251 (304)
Journal of Government and EconomicsThis study defines tax aggressiveness as the extent to which a firm uses interest expense to shield income from tax. Focusing on the period surrounding the debt-to-equity cap reform that restricts the debt tax benefit, we investigate two primary ...
Timbul Parasian Hutahean +3 more
doaj +1 more source
EVALUASI REGULASI ATAS PRAKTIK PENGHINDARAN PAJAK PENANAMAN MODAL ASING
Jurnal Akuntansi dan Keuangan Indonesia, 2010 For tax payers, especially subsidiary company, government incentices to attract new investment have already been captured with reflected in tax efficiency throughout the use of loopholes in corporate income tax law.
Ning Rahayu
doaj +1 more source
RIGGS: Journal of Artificial Intelligence and Digital BusinessThis study aims to determine the Effect of Thin Capitalization, Corporate Risk and Sales Growth on Tax Avoidance with Institutional Ownership as a Moderating Variable in Energy Sector Companies listed on the (IDX) in 2020-2024.
Vina Amaliya, Eko Sudarmanto
semanticscholar +1 more source
Current Trends and Future Research in Management Control for Sustainability in Retail
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley +1 more source
Effects of Transfer Pricing on Tax Liability for Multinational Enterprises in Kenya’s Cement Industry [PDF]
International Journal of Management, Accounting and Economics, 2018 The purpose of this study was to examine the relationship between transfer pricing and tax liability in Kenya’s cement industry. The dependent variable of tax liability was examined against independent sub-variables namely; business models, thin ...
Muleri Andefwah Eric +1 more
doaj
Pengaruh Company Size, Proporsi Komisaris Independen Dan Thin Capitalization Terhadap Tax Aggressive
Benefit: Journal of Bussiness, Economics, and FinanceThis study aims to analyze and test the influence of Company Size, the Proportion of Independent Commissioners, and Thin Capitalization on Tax Aggressiveness.
Ananda Reneisha Putri Wibowo +1 more
semanticscholar +1 more source
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
Правоприменение, 2018 Subject. The influence of internationalization of tax law on Russian tax law enforcement in the area of corporate taxation is considered in the article.The purpose of the paper is to analyze influence of internationalization of tax law on Russian tax law
K. Ponomareva
doaj +1 more source
Thin capitalization in the context of the CCCTB
, 2016 In the context of the proposed European CCCTB there is clearly a perceived need for the introduction of a common thin capitalization rule. This rule would be aimed at dealing with inbound investment emerging from both third countries, and from Member States opting out of the CCCTB.
de la Feria, R, Dourado, A
openaire +1 more source
OwnerTax aggressiveness is an important issue that is often associated with companies' efforts to minimize tax burdens through certain strategies. Especially in the context of multinational companies.
Ni Gusti +5 more
semanticscholar +1 more source