Zobrazeno 1 - 10
of 44
pro vyhledávání: '"Cash effective tax rate"'
Autor:
Armaya’u Alhaji Sani, Isah Umar Kibiya, Mujeeb Saif Mohsen Al-Absy, Muhammad Liman Muhammad, Hussaini Bala, Ghousia Khatoon, Sani Damamisau Mohammed, Sunusi Garba
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
AbstractThis study examines the influence of corporate tax avoidance on the debt financing of listed conglomerate firms in Nigeria. The study utilized documentary data collected from the annual reports and accounts of the sampled companies from 2010
Externí odkaz:
https://doaj.org/article/5f73754eb5644e0682e09729bc3ae05d
Publikováno v:
Journal of Economic and Administrative Sciences, 2021, Vol. 39, Issue 4, pp. 1063-1087.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JEAS-12-2020-0199
Autor:
Clara Yully Diana Ekaristi, Apip Apip
Publikováno v:
Ekuitas: Jurnal Ekonomi dan Keuangan, Vol 7, Iss 3 (2023)
Studi ini mengkaji dampak pengumpulan pajak pada distribusi pendapatan di sektor properti dan real estat Indonesia. Penelitian ini menggunakan Teknik purposive sampling dengan mengambil sampel 65 perusahaan di Bursa Efek Indonesia dari 2019-2020. Hip
Externí odkaz:
https://doaj.org/article/41e384fc99444abdb9035a3b2da8ec11
Publikováno v:
International Journal of Economics and Financial Issues, Vol 13, Iss 3 (2023)
Since tax represents an inflow of revenue to the government and an outflow of revenue to firms, factors that influence the tax planning activities of firms have gained considerable attention among management, shareholders, policymakers and researcher
Externí odkaz:
https://doaj.org/article/60b8284d1b104e35a2fb2a279366f81e
Pengaruh Leverage, Capital Intensity, dan Corporate Social Responsibility terhadap agresivitas pajak
Autor:
Sebastian Soelistiono, Priyo Hari Adi
Publikováno v:
Jurnal Ekonomi Modernisasi, Vol 18, Iss 1, Pp 38-51 (2022)
Tax aggressiveness is the company's effort to reduce the tax burden. The decrease in tax is due to differences in opinion between the company and the government. Corporate tax aggressiveness can be caused by leverage, capital intensity, and corporate
Externí odkaz:
https://doaj.org/article/019f930fc9e143c59cbf252148ba6389
Publikováno v:
Revista Ambiente Contábil, Vol 14, Iss 1, Pp 110-130 (2022)
Objetivo: A pesquisa tem como objetivo identificar se o mercado regulado por intermédio de suas agências é fator determinante para uma postura de menor agressividade tributária nas empresas. Metodologia: A BTD (Book-Tax Differences), a ETRc (C
Externí odkaz:
https://doaj.org/article/c54b3641b27d4bc49c92887ae33f7551
Autor:
Irene Natalia, Felix Widyadhana
Publikováno v:
Keberlanjutan, Vol 6, Iss 2, Pp 106-115 (2021)
After delaying 30 years, the Minister of Finance of the Republic of Indonesia issued a regulation on the ratio between debt and company capital to impose income tax (PMK 169/PMK.010/2015). This study examines the effect of thin capitalization on tax
Externí odkaz:
https://doaj.org/article/3bbe3e954aa143bc9bdd3b1e127003cf
Autor:
Alfred James Kimea, Msizi Mkhize
Publikováno v:
Investment Management & Financial Innovations, Vol 18, Iss 3, Pp 194-203 (2021)
Taxes play a significant role in the social and economic development of counties. On the other hand, taxes represent a significant cost to firms; hence they devise legal ways to reduce their taxes through tax planning. In East Africa, the statutory t
Externí odkaz:
https://doaj.org/article/5c16b52b157748d48bd070e5ae7a6d53
Autor:
Alireza Rahimi, Aref Forughi
Publikováno v:
مجله دانش حسابداری, Vol 11, Iss 2, Pp 239-264 (2020)
Objective: The objective of this study was to investigate the effects of tax avoidance on the investment efficiency of the companies listed in the Tehran Stock Exchange, TSE. To measure tax avoidance and investment efficiency, we used the cash effect
Externí odkaz:
https://doaj.org/article/19a1ae11b4ec4ee6949405d431f332c6
Publikováno v:
Revista Ambiente Contábil, Vol 14, Iss 1 (2022)
Purpose: The research aims to identify whether the regulated market through its agencies is a determining factor for a posture of less tax aggressiveness in companies. Methodology: BTD (Book-Tax Differences), ETRc (Current Effective Tax Rate) and
Externí odkaz:
https://doaj.org/article/ade0bb1e32cb416287eaf7d369576ea3