[PDF][PDF] Impact on Book-tax Conformity and Leverage: A Moderating Role of Outside Blockholding after New Regulations
MJ Jumawan-Matero, YH Liao - Review of Integrative Business …, 2023 - researchgate.net
This study investigates the link between book-tax conformity and the corporate decision for
leverage after the new transfer pricing audit regulations in 2005. This study finds that book …
leverage after the new transfer pricing audit regulations in 2005. This study finds that book …
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 …
pengaruh thin capitalization, transfer pricing aggressiveness, firm size dan profitabilitas …
Profit-shifting through Panama Papers destinations: a case study for the Czech Republic
V Solilová, D Nerudová, M Litzman… - … Journal of Monetary …, 2020 - inderscienceonline.com
This paper exploits firm-level data from the ORBIS database to identify international tax
planning by the Czech multinational enterprises (MNEs) through Panama Papers …
planning by the Czech multinational enterprises (MNEs) through Panama Papers …
Methodological Approaches to the Measurement of Profit Shifting and Tax Base Erosion
This chapter presents a comprehensive analysis of the current techniques of profit shifting
and tax base erosion, namely, in relation to macro and micro perspectives. Specifically …
and tax base erosion, namely, in relation to macro and micro perspectives. Specifically …
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 …
mengenai pengaruh book tax gap, transfer pricing, corporate social responsibility dan …
The effects of tax burden, company size, and bonus mechanism on transfer pricing
DW Hapsari, OD Sartika - … Management, Technology and …, 2021 - taylorfrancis.com
Transfer pricing is a policy to determine the transfer price of transactions between the
company and other parties that have special relationship. It must be consistent with arm's …
company and other parties that have special relationship. It must be consistent with arm's …
Pengaruh Intensitas Modal, Profitabilitas, dan Ukuran Perusahaan terhadap Effective Tax Rates
C Charlie - FIN-ACC (Finance Accounting), 2021 - journal.widyadharma.ac.id
Pajak penghasilan merupakan beban yang mengurangi laba dan arus kas perusahaan,
maka semakin besar beban pajak yang dibayarkan, dapat merugikan perusahaan. Maka …
maka semakin besar beban pajak yang dibayarkan, dapat merugikan perusahaan. Maka …