Results 31 to 40 of about 1,728,251 (304)
Jurnal Ekonomi, Akuntansi, dan PerpajakanThis study aims to test and analyze the effect of capital intensity, thin capitalization, and profitability on tax avoidance. The research method uses quantitative research.
S. Maisa, Amor Marundha, Maidani
semanticscholar +1 more source
Thin Capitalization, Financial Distress, and Corporate Governance Impact on Tax Avoidance
Sinergi International Journal of Accounting and TaxationTax avoidance is a problem many countries face that can disrupt the optimization of tax revenues and economic development. Tax avoidance is a strategy commonly used by taxpayers to avoid tax burdens by exploiting legal loopholes.
Mahmudi, Ahmad Faruq Lasulita
semanticscholar +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 +2 more
doaj +1 more source
Journal of Accounting and Finance ManagementPenelitian ini bertujuan untuk menganalisis pengaruh CEO Tenure, Capital Intensity, Thin Capitalization, Sales Gowth, dan Financial Distress terhadap Tax Avoidance pada perusahaan sektor Property dan Real Estate yang terdaftar Di Bursa Efek Indonesia ...
N. Anggraini, Rina Trisnawati
semanticscholar +1 more source
PENGARUH ESG, CAPITAL INTENSITY DAN THIN CAPITALIZATION TERHADAP AGRESIVITAS PAJAK
Realible Accounting JournalAbstrak The government's goal of maximizing tax sector revenue is at odds with the company's goal of maximizing its profits. This research aims to prove the effect of ESG, Capital Intensity, and Thin Capitalization on Tax Aggressiveness with an ...
Ruly Alifah Wardani, W. Hidayati
semanticscholar +1 more source
JURNAL MANEKSIIntroduction: The purpose of this study is to analyze the effect of transfer pricing, thin capitalization, and profitability on tax avoidance in food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2021-2023 period.Methods:
P. Permatasari, Alberta Esti Handayani
semanticscholar +1 more source
Formosa Journal of Multidisciplinary ResearchThis study aims to analyze the effect of transfer pricing and thin capitalization on tax avoidance with profitability as a moderating variable in processing industry sector companies listed on the Indonesia Stock Exchange in 2021 - 2023.
Adelia Pramesti Fitriandari +1 more
semanticscholar +2 more sources
Fixed Asset Intensity, Thin Capitalization and Transfer Pricing on Tax Avoidance
Asian Journal of Economics Business and AccountingAims: This research seeks to analyze the influence of Fixed Asset Intensity, Thin Capitalization, and Transfer Pricing on the implementation of Tax Avoidance strategies.
Vivia Vanesha Arditra +2 more
semanticscholar +1 more source
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 +8 more
wiley +1 more source
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 +1 more
doaj +1 more source