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38.768  Articles
1 of 3.878 pages  |  10  records  |  more records»
Penelitian ini bertujuan untuk memberikan bukti secara empiris pengaruh kinerja keuangan, thin capitalization dan umur perusahaan terhadap tax avoidance. Penelitian ini menggunakan populasi perusahaan property dan real estate yang terdaftar di Bursa Efek ... see more

This study aims to examine the effect of independent directors, female directors, thin capitalization on tax avoidance. This research design is quantitative with hypothesis. The object of this research is non-financial sector companies listed on the Indon... see more

The paper aims to examine the effect of thin capitalization and foreign ownership structure on tax aggressiveness and the extent to which the independence of commissioners can moderate the effect of thin capitalization and foreign ownership structure on t... see more

Ketidakkonsistenan hasil penelitian mengenai variabel yang mempengaruhi penghindaran pajak dari peneliti sebelumnya menunjukkan bahwa terdapat faktor lain yang turut mempengaruhi penghindaran pajak. Penelitian ini bertujuan untuk menganalisis dan membukti... see more

Penelitian ini bertujuan untuk menganalisis pengaruh thin capitalization dan karakter eksekutif terhadap penghindaran pajak dalam perspektif corporate life cycle. Penelitian ini juga menguji apakah kepemilikan institusional dapat memperkuat atau memperlem... see more

The purpose of this study is to estimate the effect of thin capitalization activities on tax avoidance. The study sample used the consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017 through purposive sampling and ... see more

This study aims to analyze the effect of thin capitalization and executives’ characteristics based on tax avoidance. The sample consists of 38 manufacturing companies listed on the Indonesia Stock Exchange in 2011-2015 and they will be determined by sever... see more

Taxes are Indonesia's primary source of revenue and play a major role in promoting economic progress. The Covid-19 epidemic is thought to be capable of motivating tax avoidance. Political connections and thin capitalization tend to be associated with tax ... see more

This study aims to analyze the effect of Multinationality, Tax Haven and Thin Capitalization on Transfer Pricing. The samples in this study were all multinational companies listed on the Indonesia Stock Exchange from 2016 to 2019 in addition to the financ... see more

1 of 3.878 pages  |  10  records  |  more records»