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Akademický článek

The moderating role of corporate tax risks on the market valuation of tax savings: a new empirical evidence in the Indonesian context

Autor: Eko Suwardi, Mahfud Sholihin, Choirunnisa Arifa, Arfah Habib Saragih

Publikováno v: Cogent Business & Management, Vol 11, Iss 1 (2024)

The primary aim of this study is to examine the moderating effect of corporate tax risks on the relationship between tax savings and firm value. A quantitative approach is utilized in this study. A total of 1813 firm-year observations from companies

Externí odkaz: https://doaj.org/article/2ca17d88dec640c5ad2b5cd5a1f15294

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Akademický článek

Mengoptimalkan Penghematan Pajak Penghasilan Pada Perusahaan Daerah Canda Bhirawa

Autor: Shella Nighta Yorie

Publikováno v: Disclosure, Vol 3, Iss 1, Pp 56-71 (2023)

This research aims to determine the analysis of Article 23 Income Tax on rental services in optimizing tax savings. The analysis method is by calculating Article 23 Income Tax using the Gross-Up Method and comparing the amount of corporate income tax

Externí odkaz: https://doaj.org/article/b6921743c28a446cb1ff0cbaaf2f9ce2

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Akademický článek

The interplay of corporate tax planning and corporate governance on firm value: Evidence from listed NGX consumer goods firms

Autor: Martins Mustapha Abu

Publikováno v: Investment Management & Financial Innovations, Vol 19, Iss 2, Pp 130-142 (2022)

The study investigates the interactive impact of tax planning and CG on firm value of the listed Nigerian consumer goods firms by examining whether this relationship is further strengthened or weakened in the presence of strong corporate governance.

Externí odkaz: https://doaj.org/article/bc6dc91e136f40d1beb62eade89277ff

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Akademický článek

The detection of earnings management through a decrease of corporate income tax

Autor: Kawa Wali

Publikováno v: Future Business Journal, Vol 7, Iss 1, Pp 1-12 (2021)

Abstract This paper explores the manner in which Dutch and German listed companies were able to manage earnings by the decline in corporate income tax toward the end of the 2000s. In addition, a recent article examines the existing state of earnings

Externí odkaz: https://doaj.org/article/b6f96d5a999d4f3280f44925609278c3

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