Results 11 to 20 of about 1,728,251 (304)
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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Thin Capitalization Rules and Multinational Firm Capital Structure [PDF]
IMF Working Papers, 2014 Abstract: This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new data set on thin capitalization rules in 54 countries for the period 1982-2004.
Blouin, J. +3 more
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Thin Capitalization Rules and Entrepreneural Capital Structure Decisions [PDF]
Business Research, 2009 AbstractTax planners often choose debt over equity financing. As this has led to increased corporate debt financing, many countries have introduced thin capitalization rules to secure their tax revenues. In a general capital structure model we analyze if thin capitalization rules affect dividend and financing decisions, and whether they can partially ...
Maßbaum, Alexandra, Sureth, Caren
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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
doaj +1 more source
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
doaj +1 more source
Thin capitalization dan penghindaran pajak setelah penerapan PMK 169
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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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
doaj +1 more source
The impact of thin capitalization rules on capital structure and tax avoidance
Journal of Governance and Regulation, 2022 This study aims to examine the effect of the thin capitalization rules on capital structure (leverage) and tax avoidance. This is quantitative research using the difference-in-difference (DID) method, with multiple linear regression models. The sample used in this research is companies listed on the Indonesia Stock Exchange (IDX). The type of data used
Rahma Intan Anindita +7 more
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