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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
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The Impact of Thin Capitalization Rules on Shareholder Financing [PDF]
SSRN Electronic Journal, 2008 From a tax planner's point of view, it is often attractive to choose debt over equity financing. As this has led to an increase of debt financing of corporations, many countries have introduced thin capitalization rules to secure their tax revenues. We analyze the influence of section 8a of the German Corporate Tax Code on corporate capital structure ...
Maßbaum, Alexandra, Sureth, Caren
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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 +2 more
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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 +4 more
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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
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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 +2 more
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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 +2 more
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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 +1 more
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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
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Large Capital Inflows and Stock Returns in a Thin Market [PDF]
SSRN Electronic Journal, 2012 Using unique data about capital flows to private pension funds in Poland, we find that their impact, as a group of large institutional investors, on stock returns is statistically significant in short-term but no such effect exists in the long-run. We analyze the capital transfers, in form of the aggregated pension contributions collected from all ...
Janusz Brzeszczynski +2 more
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