Results 11 to 20 of about 1,015,450 (256)

Thin Capitalization Rules in EU Member States [PDF]

Central European Public Administration Review, 2011
Thin capitalization rules fit in the group of the specific anti-avoidance rules (SAAR) which are legalised by domestic tax laws. Anti-avoidance measures attempt to strike down unacceptable tax avoidance practices that have taken place with the increasing
Tatjana Ðukić
doaj   +4 more sources

STRATEGI PENGHINDARAN PAJAK PERUSAHAAN SEBELUM DAN SELAMA MASA PANDEMI

Jurnal Akuntansi Kontemporer, 2022
Research Purposes. This research aims to provide empirical evidence of corporate tax avoidance strategies before and during the COVID-19 pandemic. The tax avoidance strategy predicts from three following factors: thin capitalization, profitability, and ...
Angelina Angelina, Margaretha Margaretha, Rivan Budiman, Septian Bayu Kristanto, Hartoni Hartoni   +4 more
doaj   +1 more source

PENGARUH THIN CAPITALIZATION RULE PADA LEVERAGE PERUSAHAAN MASUK BURSA DI INDONESIA

Riset Akuntansi dan Keuangan Indonesia, 2017
This research finds the effect of thin capitalization rule implementation to company leverage in Indonesia. This study used leverage data in 2015 (before the implementation) and 2016 (after the implementation).
Muhammad Rheza Ramadhan, Satria Agus Frandyanto, Riko Riandoko   +2 more
doaj   +1 more source

Related Party Transaction Dan Thin Capitalization: Apakah Berdampak Pada Strategi Penghindaran Pajak?

Lawsuit, 2022
Penelitian ini bertujuan untuk mengetahui pengaruh signifikan dari Related Party Transaction -Sales, Related Party Transaction – Purchase, dan Thin Capitalization secara parsial terhadap Strategi Penghindaran Pajak pada perusahaan Manufaktur Sektor ...
Nikke Yusnita Mahardini, Denny Putri Hapsari, Magfira Anggun Nur Oktafiana Sari   +2 more
doaj   +1 more source

The Influence of Thin Capitalization and The Executives’ Characteristics Toward Tax Avoidance by Manufacturers Registered on ISE in 2011-2015

Akrual: Jurnal Akuntansi, 2019
This study aims to analyze the effect of thin capitalization and executives’ characteristics based on tax avoidance. The sample consists of 38 manufacturing companies listed on the Indonesia Stock Exchange in 2011-2015 and they will be determined by ...
Dewi Prastiwi, Renni Ratnasari
doaj   +1 more source

Tax Planning, Corporate Governance and Financial Performance of Selected Quoted Non-Financial Companies in Nigeria (2007–2018)

Organizations and Markets in Emerging Economies, 2021
This study examines the interactive effect of tax planning and corporate governance on the financial performance of 50 non-financial quoted companies in Nigeria between 2007 and 2018.
John Olayiwola, Stephanie Okoro
doaj   +1 more source

Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Tax Avoidance: Does Corporate Governance Have A Role in Indonesia?

Riset Akuntansi dan Keuangan Indonesia, 2022
This study investigates the association of transfer pricing aggressiveness, thin capitalization, and political connection with tax avoidance and the corporate governance’s role in moderating these associations.
Eta Fasita, Amrie Firmansyah, Ferry Irawan   +2 more
doaj   +1 more source

Determinant of Transfer Pricing Decision in Infrastructure, Utility, and Transportation Companies

Jurnal Akuntansi Indonesia, 2020
This study aims to analyze and determine the affect of tax planning, thin capitalization, and intangible assets on company decisions in transfer pricing. This study uses 78 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2014 to
Maharamya Karuna Anggani, Trisni Suryarini   +1 more
doaj   +1 more source

Comparing the effect of the application of thin capitalization rules on the tax burden of taxpayers in the Czech Republic with respect to detailed definition of joint persons

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010
Thin capitalization rules were introduced in the Czech law on income tax in 1993. During the time of their existence in the law, they however passed through numerous changes, which resulted in a non-uniform exercise of the rules and caused legislative ...
Veronika Sobotková
doaj   +1 more source

PENGHINDARAN PAJAK: THIN CAPITALIZATION DAN ASSET MIX [PDF]

, 2020
The purpose of this study was to examine the effect of thin capitalization and asset mix consisting of capital intensity and inventory intensity on tax avoidance. The moderating variable used in this study is the Indonesian Sharia Stock Index (ISSI). The
Sueb, Memed
core   +2 more sources