The objectives of the research are to examine the effect of capital intensity ratio, inventory
intensity ratio, ownership structure, dan profitability on effective tax rate (ETR) both …

The major corporate failures and other related collapses which occurred around the globe
and in Nigeria have raised fears about the reliability of the financial reporting practices by …

The purpose of this study is to examine the level of aggressive tax planning (ATP) among
companies listed in the Access, Certainty, Efficiency (ACE) Market of Bursa Malaysia. On top …

The Arabic language is usually ranked among the top of the world's major languages based
on its number of speakers. It is also the language of the Al-Qur'an, the holy book of Islam …

Corporate tax planning represents an area of financial planning that offers companies and
tax managers an opportunity to reduce tax liability and enhance company financial …

In this study, the researchers used a mixed method employing both quantitative and
qualitative approaches to investigate the level of Tourism students' oral presentation anxiety …

The aim of this research is to obtain empirical evidence regarding the factors that influence
effective tax rate in manufacturing companies listed on the Indonesia Stock Exchange …

The purpose of this paper is to review the literatures related to small-and-medium
enterprises (SMEs) and analyze the measurement used for firm performance. The finding …

This study aims to empirically test and analyze the effect of tax awarness, tax knowledge and
tax morale on tax compliance and the interaction variables between tax awareness, tax …

The relationship between Uganda and China has promoted trade and people-to-people
contact. In recent years, Chinese enterprises and other investments have been established …