Results 51 to 60 of about 1,728,251 (304)
Jurnal Akuntansi: Kajian Ilmiah AkuntansiThis study aims to determine the effect of Thin Capitalization, Transfer Prices, and Profitability on Tax Avoidance and the role of institutional ownership in moderating it.
Nela Dharmayanti +4 more
doaj +1 more source
The Impact of Anti-Thin Capitalization Rules on Capital Structure in Taiwan
International Journal of Economics and Finance, 2014 This paper investigates the impact of the enactment of the anti-thin capitalization rules on capital structure after the enactment of the anti-thin capitalization rules in Taiwan. According to the theoretical derivation, companies with lower shareholder imputed tax credits ratio tend to have greater debt-to-equity ratio, while companies with higher ...
Wen-Sheng Shieh +2 more
openaire +2 more sources
Indonesian Journal of Multidisciplinary Science, 2023 The purpose of this research is to examine the effect of capital intensity and thin capitalization on tax avoidance with profitability as a moderating variable. The basis for research development was taken from previous researchers, namely Hidayat (2018).
Julianti Julianti, Herman Ruslim
openaire +1 more source
Saudi Journal of Economics and FinanceThis study examines the implications of Thin Capitalization, Transfer Pricing, and Foreign Ownership on Tax Avoidance within LQ45 companies during the period from 2019 to 2023.
Kevin Imannuel, Deden Tarmidi
semanticscholar +1 more source
Advanced Optical Materials, EarlyView.Bis‐naphthyl‐4‐hydroxy‐dipicolinic‐dicarboxamide, a small molecule, forms nanodispersion as an efficient light‐harvesting medium in aqueous solution. Further cucurbit[7]uril addition was found to inhibit the FRET co‐assembly by host‐guest complexation. ABSTRACT Development of artificial light harvesting systems in a minimalistic self‐assembly model is ...
Tumpa Gorai +2 more
wiley +1 more source
Pengaruh Capital Intensity, Transfer Pricing, dan Thin Capitalization Terhadap Tax Avoidance
QISTINA: Jurnal Multidisiplin IndonesiaPajak merupakan sumber penerimaan negara yang penting dalam mendukung pembangunan. Namun, perusahaan sering berupaya menekan beban pajak melalui praktik tax avoidance yang meskipun legal, tetapi dapat mengurangi potensi penerimaan negara.
Novantri Anindita, Reno Virlandana A
semanticscholar +1 more source
Liquid Crystalline Elastomers in Soft Robotics: Assessing Promise and Limitations
Advanced Robotics Research, EarlyView.Liquid crystalline elastomers (LCEs) are programmable soft materials that undergo large, anisotropic deformation in response to external stimuli. Their molecular alignment encodes directional actuation in a monolithic structure, making them long‐standing candidates for soft robotic systems.
Justin M. Speregen, Timothy J. White
wiley +1 more source
Tax Avoidance of Mining Sector Companies Registered on The Indonesia Stock Exchange
Jurnal AkuntansiThis study aims to test and analyze the effect of deferred tax burden, thin capitalization, and financial distress on tax avoidance with managerial ownership as a moderating variable. It uses a quantitative approach.
Melisa Dwi Kirnanda +2 more
doaj +1 more source
El Muhasaba: Jurnal Akuntansi, 2018 The purpose of this research was to analyze the influence of Thin Capitalization, Capital Intensity and Profitability to the Tax Avoidance either partially or simultaneously at manufacturing companies on the Indonesia Islamic Stock Index(ISSI) in the ...
Razif Razif, Rizq Al Aqibullah Vidamaya
doaj +1 more source
THE EFFECT OF THIN CAPITALIZATION RULE TO CORPORATE CAPITAL STRUCTURE IN INDONESIA
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi)., 2017 This research finds the effect of thin capitalization rule implementation to corporate capital structure (debt and equity) in Indonesia. This study used leverage data in 2015 (before the implementation) and 2016 (after the implementation). The data was seperated with the leverage above 4:1 and below 4:1.
Ramadhan, Muhammad Rheza +1 more
openaire +3 more sources