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23.727  Articles
1 of 2.374 pages  |  10  records  |  more records»
This study examines the effect of environmental uncertainty and debt policy on tax avoidance. In addition, this study also examines managerial ability as a moderating variable in relationship between independent and dependent variables. The method used in... see more

Abstract. The prosperous economy of the country is closely related to the role of investment, especially private sector investment. This study aims to examine the effect of tax uncertainty, stock market liquidity, and earnings management on firm's investm... see more

Many companies reduce the tax expenses to as low as possible, leading to tax planning behavior. Tax efficiency is carried out to optimize company profits through various policies. Meanwhile, implementing certain tax policies can increase the company's ris... see more

Research aims: This study focuses on the correlation between tax revenue, investment, and economic growth, taking into account the non-linear effects of tax revenue.Design/Methodology/Approach: Macro data of nine countries in ASEAN (including Brunei, Camb... see more

The COVID-19 pandemic has had a significant impact on the economy, including the taxation sector. This tumultuous period for taxpayers and the Government can be a golden opportunity to transform the system and institutional governance to create a firm fou... see more

This research intends to investigate whether tax risk is associated with tax avoidance, which is proxied by Cash Effective Tax Rate (CETR). Tax risk is measured by six tax risk components: transactional risk, compliance risk, operational risk, financial a... see more

Changes in taxation policies generate uncertainty for companies that can potentially encourage companies perform more aggressive tax planning. Aggressive tax planning can lead to tax avoidance. This study aims to investigate the effect of managerial abili... see more

The absence of provisions regulating the substitution of criminal fines in the KUP Law, raises legal uncertainty for law enforcement officials, especially prosecutors in executing court decisions. Considering the recovery of state financial losses that ca... see more

This research has two objectives. The first objective is to analyze the issue of income tax policy based on the idea of taxation omnibus law. In 2020, Law No. 36 of 2008 concerning Income Tax was amended twice as stipulated in Law No. 2 of 2020 and Law No... see more

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