[PDF][PDF] The impact of thin capitalization rules on capital structure and tax avoidance

RI Anindita, F Irawan, A Firmansyah… - Journal of Governance …, 2022 - academia.edu
THE IMPACT OF THIN CAPITALIZATION RULES ON CAPITAL STRUCTURE AND TAX
AVOIDANCE Page 1 Journal of Governance and Regulation / Volume 11, Issue 2, 2022 8 THE …

Gender Diversity in Leadership: Its Impact on Transfer Pricing and Tax Avoidance in Multinational Companies

TF Laili, H Tjaraka - Jurnal Akademi Akuntansi, 2024 - ejournal.umm.ac.id
Purpose: This research aims to demonstrate the influence of transfer pricing on tax
avoidance, with Board Gender Diversity as a moderating variable, in multinational …

Determinan Tax Avoidance Dengan Firm Size Sebagai Variabel Moderasi

L Lutfitriyah, S Anwar - Seminar Nasional Akuntansi dan …, 2021 - senapan.upnjatim.ac.id
Penelitian ini bertujuan mengetahui determinan tax avoidance yang terdiri dari: thin
capitalization, transfer pricing dan financial distress terhadap tax avoidance. Penelitian ini …

PROFITABILITY AND TAX AVOIDANCE: THE MODERATING EFFECT OF INDEPENDENT COMMISSIONERS

A Rosida, W Husnaini - International Journal of Accounting …, 2024 - ijamesc.com
This research aims to empirically test the effect of profitability on tax avoidance, which
independent commissioners moderate. The population of this research is manufacturing …

Pengaruh Thin Capitalization, Transfer Pricing Aggressiveness, Firm Size, dan Profitabilitas Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur …

N Isnaini - 2022 - repository.uinjkt.ac.id
Penelitian ini bertujuan untuk menguji hipotesis dan menghasilkan bukti empiris mengenai
pengaruh thin capitalization, transfer pricing aggressiveness, firm size dan profitabilitas …

ESG Disclosure: Moderating Thin Capitalization, Transfer Pricing and Tax Aggressiveness

SR Mayangsari, MK Rusydi… - Jurnal Reviu Akuntansi …, 2024 - ejournal.umm.ac.id
Purpose: Empirically, this study aims to examine the role of ESG Disclosure in moderating
thin capitalization and transfer pricing on tax aggressiveness. Methodology/approach: The …

Socio-Cultural Perspectives in Tax Avoidance at Government Agencies

T Tarjo, M Riskiyadi, ZM Sanusi - International Business and …, 2021 - stebilampung.ac.id
This study aimed to obtain an overview of tax avoidance in government agencies based on
the socio-cultural habits of the community. This study uses a qualitative realist ethnographic …

Revealing The Socio-Cultural Perspective Of Madurese Community On Tax Avoidance In Government Agencies

M Riskiyadi - Jurnal Reviu Akuntansi Dan Keuangan, 2021 - ejournal.umm.ac.id
The purpose of this study was to obtain an overview of tax avoidance in government
agencies based on the socio-cultural habits of the community. This study uses a qualitative …

Pengaruh Book Tax Gap, Transfer Pricing, Corporate Social Responsibilty dan Derivatif Keuangan Terhadap Tax Avoidance dengan Profitabilitas sebagai variabel …

R Alhakim - repository.uinjkt.ac.id
Tujuan dari penelitian ini adalah untuk menguji hipotesis dan menghasilkan bukti empiris
mengenai pengaruh book tax gap, transfer pricing, corporate social responsibility dan …

[PDF][PDF] FAIR VALUE JURNAL ILMIAH AKUNTANSI DAN KEUANGAN

PTPTP PAJAK - journal.ikopin.ac.id
Penelitian ini ditujukan untuk menguji pengaruh langsung dari transfer pricing terhadap
penghindaran pajak dan pengaruh tidak langsung dari transfer pricing terhadap …