Zobrazeno 1 - 9
of 9
pro vyhledávání: '"Bani Alkausar"'
Tax Avoidance and Firm Performance: Empirical Evidence of Benefits and Risks of Company Tax Planning
Publikováno v:
Jurnal Akademi Akuntansi, Vol 7, Iss 3 (2024)
Purpose: This study provides empirical evidence on how a company's efforts to avoid paying taxes through its tax planning strategy affect its performance. Methodology/approach: This study is explanatory research and uses samples of the companies li
Externí odkaz:
https://doaj.org/article/36d70b6a504a49babc3add6f01dc5eec
Autor:
Nitami Galih Pangesti, Bani Alkausar, Prinintha Nanda Soemarsono, Hanifiyah Yuliatul Hijriah, Azrul Abdullah
Publikováno v:
TIJAB (The International Journal of Applied Business), Vol 7, Iss 2, Pp 185-195 (2023)
Background: Tax compliance has become a focused problem in various countries. Especially for developing countries with inadequate law enforcement, tax systems, and taxpayer awareness, this will indirectly impact high rates of taxpayer non-compliance.
Externí odkaz:
https://doaj.org/article/cb52ce38fbcf4afca240becb0fd1de0f
Publikováno v:
Cogent Business & Management, Vol 10, Iss 2 (2023)
AbstractThis study examines corporate tax aggressiveness captured by agency problem type 3. The results show that there are negative relations between corporate governance and tax aggressiveness. The findings provide evidence of agency conflicts betw
Externí odkaz:
https://doaj.org/article/9c43f3a71d46483c9bcd72ff4ce4bb38
Publikováno v:
TIJAB (The International Journal of Applied Business), Vol 5, Iss 2, Pp 193-202 (2021)
This examination to discover the pattern of research publications on tax evasion issues. This article aims to unveil and to map research trends in tax evasion issues. By using bibliometric approach, all research publications related to tax evasion is
Externí odkaz:
https://doaj.org/article/600727fbe8944e1b94e3445083327b85
Autor:
Himmatul Kholidah, Hanifiyah Yuliatul Hijriah, Imron Mawardi, Nurul Huda, Sri Herianingrum, Bani Alkausar
Publikováno v:
Heliyon, Vol 8, Iss 11, Pp e11512- (2022)
This study aims to conduct a bibliometric analysis on peer-to-peer lending literature published in Scopus indexed journals from an economic and business perspective. The data were processed and analyzed using VOSviewer software. To the best of author
Externí odkaz:
https://doaj.org/article/2ff85aa04c674cca8eb53e31718a3599
Publikováno v:
TIJAB (The International Journal of Applied Business), Vol 4, Iss 1, Pp 52-62 (2020)
This study examines the phenomenon of corporate tax aggressiveness in Indonesia. The meta-analysis technique is used to find conclusions about the trends of similar research that have been studied. The sample of this study is 22 published articles fo
Externí odkaz:
https://doaj.org/article/e740a1e2d4a74a5c894e0adc56e5b1eb
Publikováno v:
Jurnal Reviu Akuntansi dan Keuangan. 11:138-149
The study aimed to provide evidence of whether corporate governance can lower the tendency of companies to perform tax aggressiveness. The term of Tax Aggressiveness was used to further expand the meaning of the act of minimizing taxes by companies.
Publikováno v:
International Journal of Social and Local Economic Governance. 5:32-41
This study aims to examine the effect of corporate governance on corporate tax aggressiveness in Indonesia during the year 2013-2015. This study adds related parties’ transactions as a moderator variable to answer the results of previous studies th
Publikováno v:
Jurnal Layanan Masyarakat (Journal of Public Services); Vol. 4 No. 2 (2020): JURNAL LAYANAN MASYARAKAT; 369-376
Covid-19, apart from affecting the income of big businesses, also affects micro, small and medium enterprises (MSMEs) due to a decrease in consumer purchasing power to the conventional strategies of MSMEs that are not ready to face the crisis. Until