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The impact of thin capitalization rule on tax avoidance in Indonesia [PDF]

Journal of Accounting and Investment, 2023
Research aims: This study aims to investigate the impact of the thin capitalization rule on tax avoidance in Indonesia. Design/Methodology/Approach: The analysis used event study regression to overcome the problem of committed variable bias.
Muhammad Rheza Ramadhan
doaj   +4 more sources

Thin Capitalization Rules in EU Member States [PDF]

Central European Public Administration Review, 2011
Thin capitalization rules fit in the group of the specific anti-avoidance rules (SAAR) which are legalised by domestic tax laws. Anti-avoidance measures attempt to strike down unacceptable tax avoidance practices that have taken place with the increasing
Tatjana Ðukić
doaj   +4 more sources

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, Satria Agus Frandyanto, Riko Riandoko   +2 more
doaj   +2 more sources

Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [PDF]

Iranian Journal of Accounting, Auditing & Finance, 2023
Before the Finance Act 2019, multinationals exploited the absence of thin capitalization rule in Nigeria, resulting in the government's loss of tax revenue.
Ifeoma Osamor, Godwin Omoregbee, Ayomide Olugbenga   +2 more
doaj   +1 more source

The Influence of Income Shifting Incentives towards The Tax Haven Country Utilization: Case Study on the Companies listed in Indonesian Stock Exchange

Jurnal Akuntansi dan Keuangan, 2018
This study aims to determine the association between a series of income shifting incentives, including multinationality, transfer pricing aggressiveness, thin capitalization, intangible assets, and tax haven country utilization.
Nurhidayati Nurhidayati, Hendyga Fuadillah   +1 more
doaj   +3 more sources

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

Examination of Methods for Limiting Interest: Systematic Literature Review

Profit: Jurnal Administrasi Bisnis
The study employs a literature review. We acquired and deliberated over findings through online scholarly publications, news articles, and official guidelines.
Nurlita Sukma Alfandia
doaj   +1 more source

Does the limiting debt tax benefits curb tax aggressiveness? Evidence from Indonesia 2016 debt-to-equity reform

Journal of Government and Economics
This study defines tax aggressiveness as the extent to which a firm uses interest expense to shield income from tax. Focusing on the period surrounding the debt-to-equity cap reform that restricts the debt tax benefit, we investigate two primary ...
Timbul Parasian Hutahean, Wawan Hermawan, Bayu Kharisma, Alfiah Hasanah   +3 more
doaj   +1 more source

Anti-Avoidance Rules di Indonesia Pasca Amandemen UU Pajak Penghasilan

Mimbar Hukum, 2012
The fourth amendment to the Indonesian Income Tax Act (UU PPh) has inserted three new provisions encountering three newly-identified tax avoidance schemes.
Adrianto Dwi Nugroho
doaj  

Valuing water quality in the United States using a national dataset on property values. [PDF]

Proc Natl Acad Sci U S A, 2023
Mamun S, Castillo-Castillo A, Swedberg K, Zhang J, Boyle KJ, Cardoso D, Kling CL, Nolte C, Papenfus M, Phaneuf D, Polasky S.   +10 more
europepmc   +1 more source