The moderating effect of women directors on the relationship between corporate social responsibility and corporate tax avoidance? Evidence from Malaysia

R Rakia, M Kachouri, A Jarboui - Journal of Accounting in Emerging …, 2024 - emerald.com
Purpose This study aims to provide a valuable contribution by exploring the moderating
effect of women directors on the relationship between corporate social responsibility (CSR) …

[PDF][PDF] Corporate governance attributes and tax planning of listed pharmaceutical companies in Nigeria

A Ebimobowei - British Journal of Management and …, 2022 - pdfs.semanticscholar.org
Corporate governance is a means in which businesses are fairly, efficiently, effectively and
transparently managed in order to achieve corporate goals through better practices and …

Tax planning and firm value: the case of companies with different state ownership in Vietnam

VH Le, TAT Vu, MH Nguyen - Journal of Eastern European and Central …, 2022 - ieeca.org
The purpose of this paper is to examine the effect of tax planning on company value of listed
companies in Vietnam, using the secondary data from audited financial reporting and other …

A dynamic panel data approach of corporate tax avoidance and debt financing in Nigeria

AA Sani, IU Kibiya, MSM Al-Absy… - Cogent Business & …, 2024 - Taylor & Francis
This 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 …

Financial constraints and tax planning activity: empirical evidence from Ghanaian banking sector

BA Seidu, YN Queku, E Carsamer - Journal of Economic and …, 2023 - emerald.com
Purpose This paper focused on financial constraints scenario and tax planning activities of
banks in Ghana. The study explores how financial constraints could motivate the banks to …

Pengaruh Perencanaan Pajak, Penghindaran Pajak, Dan Prudence Accounting Terhadap Nilai Perusahaan

B Safitri, AA Oktaviani - Sketsa Bisnis, 2024 - jurnal.yudharta.ac.id
The objective of this study is to examine and analyze the impact of tax planning, tax
avoidance, and prudence accounting on firm value, with company size as a control variable …

[PDF][PDF] Corporate tax planning and firm value of listed consumer goods companies in Nigeria

I Omesi, E Appah - IOSR Journal of Business and Management …, 2021 - academia.edu
This paper investigated the effects of corporate tax planning on firm value of listed consumer
goods companies in Nigeria for the period 2015 to 2019. The study employed ex post facto …

Effect of capital structure, profitability, tax planning and dividend policy on the value of companies listed on the IDX

YF Trianti - International Journal of Economics, Business and …, 2021 - jurnal.stie-aas.ac.id
This study aims to analyze the effect of capital structure, profitability, tax planning, and
dividend policy on firm value. The research method uses an indexed population of 57 …

Influence Capital Structure, Policy Dividends, Profitability and Tax Avoidance on Intrinsic Firm Value

CB Alfian, I Ghozali - International Journal of Economics Development …, 2023 - yrpipku.com
This study examines the effect of capital structure, dividend policy, profitability, and tax
avoidance on intrinsic firm value in manufacturing companies. This study used purposive …

Analisis penerapan tax planning dalam upaya efisiensi beban pajak penghasilan (studi pada PT. Pasifik Petra Indonesia)

TA Herwanto, JJ Tinangon… - JURNAL RISET …, 2021 - ejournal.unsrat.ac.id
Tax Planning is a legal effort that can be done by taxpayers. The action is legal because the
tax prohibition is carried out in a way that does not violate the applicable law. Tax Planning …