Results 21 to 30 of about 1,015,450 (256)

Is TCR effective in reducing tax avoidance in Indonesia?

The Indonesian Accounting Review
Thin capitalization is a tax avoidance technique using funding sources that prioritize debt over capital. Thin capitalization can be used as a technique to avoid taxes because there is a difference in treatment between debt and capital as a source of ...
Ranindya Hendrastuti, Eko Ganis Sukoharsono, Syaiful Iqbal   +2 more
doaj   +1 more source

THE INFLUENCE OF LEVERAGE, CAPITAL INTENSITY, AND THIN CAPITALIZATION ON TAX AVOIDANCE IN ISLAMIC PERSPECTIVE

I-Finance
This study aims to determine the effect of leverage, capital intensity, and thin capitalization on tax avoidance in an Islamic perspective on food and beverage companies listed on the ISSI in 2019-2024. The approach used is quantitative with a population
Rika Damai Yanti, Dinda Fali Rifan, Taufiqur Rahman   +2 more
doaj   +1 more source

The Corporate Tax Planning and Financial Performance of Systemically Important Banks in Nigeria [PDF]

Economic Horizons, 2019
Due to the multiplicity and overburdening of Nigeria’s tax system, the economic units in which systemically important banks (SIBs) are included implement the corporate strategies that identify the loophole which minimizes, postpones, or entirely avoids ...
Temitope Olamide Fagbemi, Taiwo Azeez Olaniyi, Ayobolawole Adewale Ogundipe   +2 more
doaj   +1 more source

The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions [PDF]

This paper analyzes the role of Thin-Capitalization rules for capital structure choice and investment decisions of multinationals. A theoretical analysis shows that the imposition of such rules tends to affect not only the leverage and the level of ...
Thiess Buettner, Ulrich Schreiber, Georg Wamser, Michael Overesch   +3 more
core   +4 more sources

The PRIMA Thesaurus for Materials Science and Engineering

Advanced Engineering Materials, EarlyView.
The PRIMA Thesaurus is a structured vocabulary designed to improve how materials science data is described and shared. Developed with input from multiple experts, it enables clear documentation of research workflows, data exchange, and reuse across platforms.
Rossella Aversa, Alexey Boubnov, Dario De Angelis, Catriona Eschke, Maximilian Kabbe, Felix Kraus, Mirco Panighel, Richard Thelen, Davide Valentinis   +8 more
wiley   +1 more source

THE TAX COMPLIANCE PARADOX

Journal of Management Small and Medium Enterprises (SME's)
This study examines the influence of thin capitalization, intellectual capital, capital intensity, and institutional ownership on tax avoidance in manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2020–2022.
Kurnia Mahanani Wijaya, Mahameru Rosy Rochmatullah   +1 more
doaj   +1 more source

Uniform Amorphization of Crystalline Silicon Surfaces Enabled by Deep Ultraviolet Femtosecond Laser Pulses

Advanced Engineering Materials, EarlyView.
Deep‐UV (258 nm) femtosecond pulses enable uniform amorphous silicon writing on Si(100)/(111) with a six‐fold larger fluence amorphization window than NIR methods. Optimized fluence and overlap yield 20–45 nm uniform and continuous amorphous layers. Microscopy shows sharp interfaces, and real‐time reflectivity reveals nanosecond melt–resolidification ...
Wissal Benali, Magali Gregoire, Matys Guyard, Tatiana Itina, David Grojo, Pol Sopeña   +5 more
wiley   +1 more source

Effect of Transfer Pricing Aggressiveness, Income Smoothing, Thin Capitalization on Tax Avoidance with Financial Constraints as a Moderating Variable

International Journal of Islamic Education, Research and Multiculturalism
Peningkatan penerimaan pajak di Indonesia tidak dibarengi dengan peningkatan tax ratio. Rendahnya tax ratio mengindikasikan adanya praktik penghindaran pajak di Indonesia.
Rustandi Rustandi, Vinola Herawaty
doaj   +1 more source

The Essence of Transfer Pricing Mechanism and Risks of International Companies Arising with its Use

Вестник Российского экономического университета имени Г. В. Плеханова, 2023
Today companies, including international ones function in harsh conditions of external instability, thus they try to optimize their financial results in different ways.
A. I. Tsyganova
doaj   +1 more source

Adaptive Foam 3D Printing of Ultralight and Multifunctional Materials

Advanced Engineering Materials, EarlyView.
Adaptive foam 3D printing, enabled by expandable microspheres, imparts cellular structures to thermoplastic and thermosetting polymers, manufactured through a variety of processes including fused filament fabrication, direct ink writing, digital light processing, and inkjet printing.
Nariman Rajabifar, Amir Ameli
wiley   +1 more source