Results 81 to 90 of about 1,728,251 (304)

The Influence of Thin Capitalization, Company Risk, and Company Size on Tax Avoidance

IJESS International Journal of Education and Social Science
This research aims to examine the influence of thin capitalization, company risk and company size on tax avoidance. This research uses a quantitative approach and uses associative methods. The type of data used in this research is secondary data.
Nadianti, A. Asrorudin
semanticscholar   +1 more source

Probing Electrocatalyst Design for Product Selectivity in CO2 Reduction

Advanced Science, EarlyView.
Selective CO2 electroreduction is controlled by catalyst structure, dynamic surface reconstruction, adsorbate interactions, and reaction microenvironment. This review summarizes Cu‐ and non‐Cu‐based catalysts, single‐atom and molecular systems, degradation pathways, and operando/computational strategies for steering CO2RR toward hydrocarbons ...
Suvodeep Sen, Bapan Biswas, Apinya Ngoipala, Julia Wiktor, Ujjwal Pal, Shalini Singh   +5 more
wiley   +1 more source

Transfer Pricing and Tax Avoidance: The Moderating Role of Thin Capitalization

Journal of Governance Risk Management Compliance and Sustainability
Indonesia's relatively low tax ratio compared to other countries indicated the persistent issue of corporate tax avoidance. This study aimed to examine the effect of transfer pricing on tax avoidance and to assess whether thin capitalization moderated ...
Satria Yudha Nugraha, Amrie Firmansyah
semanticscholar   +1 more source

Robust and Compatible Ferroelectric Memories with Polycrystalline TiO2 Channel for 3D Integration

Advanced Electronic Materials, EarlyView.
Robust and monolithic 3D compatible ferroelectric memories are realized using the polycrystalline TiO2 channel‐based FeFET. The review covers physical mechanisms of the TiO2 channel FeFET, quantitative benchmarking, and advanced planar/vertical architectures for monolithic 3D integration based on HfO2‐TiO2 gate stack, offering a roadmap for reliable ...
Xujin Song, Chenxi Yu, Shangze Li, Dijiang Sun, Jiajia Zhang, Haotong Zhu, Xiaomin Xiao, Xionghao Qin, Xiaoyan Liu, Xing Zhang, Jinfeng Kang   +10 more
wiley   +1 more source

Capital Intensity Moderates Corporate Risk and Thin Capitalization of Tax Avoidance

Asian Journal of Social and Humanities, 2023
This study aims to determine the effect of corporate risk and thin capitalization on tax avoidance by adding capital intensity as a moderating variable. This research uses a sample of 62 companies from the industrial sector that are listed on the Indonesia Stock Exchange from 2019 to 2021.
openaire   +1 more source

Thin Capitalization and Transfer Pricing on Tax Avoidance: The Moderating of Firm Size

International Journal of Management and Economics Invention
Tax avoidance remains a phenomenon in taxation research. This study’s purpose is to find out about the effects of thin capitalization and transfer pricing on tax avoidance, also using a moderating factor, which is company size.
Yati Mulyati, Diana Sari, D. Purnamasari
semanticscholar   +1 more source

Uncovering renewable energy policy impact channels on land values, the local farm structure, and farmland heterogeneity

American Journal of Agricultural Economics, EarlyView.
Abstract Germany's Renewable Energy Sources Act (REA), enacted in 2000 and subsequently amended, subsidized national renewable energy production with fixed feed‐in tariffs for renewable energy sources (RE) from wind, solar, and biogas. Empirical studies suggest that the policy was creating windfall effects for landowners and attribute farmland use ...
Lars Isenhardt, Stefan Seifert, Saskia Wolff, Tobia Lakes, Marten Graubner, Axel Werwatz, Silke Hüttel   +6 more
wiley   +1 more source

The Effect of Thin Capitalization, Company Size and Capital Intensity on Tax Avoidance

Formosa Journal of Sustainable Research, 2023
This study aims to test and analyze Thin Capitalization, Company Size and Capital intencity, simultaneously and partially against tax avoidance. in IDX 30 Index companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. This type of research is quantitative research, using secondary data. The data analysis method used is a panel data
openaire   +1 more source

DETERMINAN FINANCIAL DISTRESS, THIN CAPITALIZATION, KARAKTERISTIK EKSEKUTIF, DAN MULTINATIONALITY TERHADAP PRAKTIK TAX AVOIDANCE

Media Ethics: Human Ecology a Connected World
Penghindaran pajak yang dilakukan oleh badan usaha saat ini menjadi landasan utama penelitian. Berdasarkan fenomena yang terjadi dimana presentasi penerimaan pajak yang tidak stabil dan menurun, penelitian kuantitatif ini untuk menganalisis pengaruh ...
Nadila Ayu Ningrum, Ratna Herawati, Wikan Isthika, Lilis Setyowati   +3 more
semanticscholar   +1 more source

Freedom dreaming of migrant justice: Critical reflections on counterspaces and institutional violence in the university

American Journal of Community Psychology, EarlyView.
Abstract US universities are built on stolen land and sustained through hierarchies of power that produce what migrant justice scholars name as b/order regimes. As institutions that claim to be sites of learning and inclusion, universities are fraught with contradictions as simultaneously sites of dispossession, exclusion, and control.
Sara L. Buckingham, Jesica Siham Fernández   +1 more
wiley   +1 more source