|
|
|
|
|
H-J. Shin,Y-S. Woo
AbstractThis study investigates the relation between tax avoidance and the cost of debt capital and analyzes the effect of the debt ratio and profitability on the relation between tax avoidance and the cost of debt. The results of our empirical analysis ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Limpat Akbar Yudanto,Theresia Woro Damayanti
Pág. 440 - 457
Tax revenue is a vital source of income to support the economic development of acountry. Therefore, this study aims to provide empirical evidence of the influence ofpolitical connections and foreign ownership on tax avoidance. This study also analyzes th...
ver más
|
|
|
|
|
|
|
|
|
|
|
Eddy Suranta,Pratana Midiastuty,Hairani Ramayanti Hasibuan
Pág. 309 - 318
This study aims to provide empirical evidence of the influence of foreign ownership and foreign board of commissioners on tax avoidance. The dependent variable is tax avoidance, measured using an effective tax rate proxy (ETR), and the independent variab...
ver más
|
|
|
|
|
|
|
|
|
|
|
Annisa Ayu Asri, Endang Mahfudin
Pág. 90 - 97
This study aims to determine, analyze and describe the effect of fixed asset intensity and sales growth on tax avoidance. The method used in this research is descriptive verification method with a quantitative approach which is sourced from the annual re...
ver más
|
|
|
|
|
|
|
|
|
|
|
Ferchichi Jihene,Dabboussi Moez
Pág. 131 - 139
The purpose of this paper is to examine the effect of CEO compensation on corporate tax avoidance. It is also investigated the moderating effect of corporate governance, especially the audit quality on this association. We use a sample of 67 firms listed...
ver más
|
|
|
|
|
|
|
|
|
|
|
Reza Jamei
Pág. 638 - 644
This study aims to investigate the relationship between certain mechanisms of corporate governance and tax avoidance in companies listed on the Tehran Stock Exchange during the years 2011-2015. In this regard, the effect of some corporate governance indi...
ver más
|
|
|
|
|
|
|
|
|
|
|
Heni Purwantini
Pág. 55 - 67
The research?s first purpose is to analyze directly conservatism accounting influence towards book tax differences and tax avoidance. The second purpose is to analyse indirect influence towards tax avoidance through book tax differences. The research is ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Ivonne Caroline Wicaksono, Universitas Kristen Satya Wacana, Indonesia Priyo Hari Adi, Universitas Kristen Satya Wacana, Indonesia 10.21831/economia.v19i1.45349
Pág. 1 - 12
The Covid-19 pandemic contributes to the slowdown of Indonesia's economy; therefore, the government provides tax incentives to particular sectors during this pandemic. This research seeks to investigate the influences of the Covid-19 pandemic and tax inc...
ver más
|
|
|
|
|
|
|
|
|
|
|
Muhammad Rifky Santoso,Erlina Erlina
Pág. 26 - 35
Indonesia?s Tax Amnesty potentially will increase state tax revenues in rupiah; however, it cannot increase tax compliance as measured by the tax ratio value. Tax audit as a law enforcement needs to be carried out on taxpayers with high risk in utilizing...
ver más
|
|
|
|
|
|
|
|
|
|
|
Olivia Christine Chandra,Mukhlasin Mukhlasin
Earnings quality can be determined from the market or investor reaction to information in the published financial statements. But there are some factor, which can be considered to be biased for investors in determining their investment in a company. Mark...
ver más
|
|
|
|
|
|
|
|
|
|
|
Sari Mustika Widyastuti,(Universitas TamansiswaIndonesia)Inten Meutia,(Universitas SriwijayaIndonesia)Aloysius Bagas Candrakanta,(Universitas SriwijayaIndonesia)
Pág. 13 - 27
This study was conducted to analyze and test and provide empirical evidence of the effect of profitability, leverage, corporate governance, and capital intensity on tax avoidance. The population in this study were compan...
ver más
|
|
|
|
|
|
|
|
|
|
|
Isabela de Araujo Bernardo dos Santos, Robério Dantas de França
Pág. 117 - 141
Este artículo tiene como objetivo analizar la relación entre la reputación corporativa y la tax avoidance de las empresas brasileñas. A diferencia de investigaciones anteriores, que observaron daños a la reputación causados por estrategias de reducción d...
ver más
|
|
|
|
|
|
|
|
|
|
|
Isabela de Araujo Bernardo dos Santos, Robério Dantas de França
Pág. 117 - 141
Este artículo tiene como objetivo analizar la relación entre la reputación corporativa y la tax avoidance de las empresas brasileñas. A diferencia de investigaciones anteriores, que observaron daños a la reputación causados por estrategias de reducción d...
ver más
|
|
|
|
|
|
|
|
|
|
|
Rizky Nurdiansyah, Masripah
Pág. 391 - 398
|
|
|
|
|
|
|
|
|
|
|
Arin Agnesia Thalita, Bambang Hariadi, M Khoiru Rusydi
Pág. 344 - 353
|
|
|
|
|
|
|
|
|
|
|
Eva Budiana, Hadri Kusuma
Pág. 241 - 250
|
|
|
|
|
|
|
|
|
|
|
Eva Budiana, Hadri Kusuma
Pág. 241 - 250
|
|
|
|
|
|
|
|
|
|
|
Novia Sukmandari, Saiful Anwar
Pág. 115 - 122
This study aims to determine and prove the effect of tax avoidance and profitability with the moderating variable of good corporate governance on firm value. Manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020 are the population o...
ver más
|
|
|
|
|
|
|
|
|
|
|
Novia Sukmandari, Saiful Anwar
Pág. 115 - 122
This study aims to determine and prove the effect of tax avoidance and profitability with the moderating variable of good corporate governance on firm value. Manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020 are the population o...
ver más
|
|
|
|
|
|
|
|
|
|
|
Alamanda Rizka Hasanah, Ni Putu Eka Widiastuti
Pág. 207 - 219
|
|
|
|
|
|