[PDF][PDF] 国有股权, 税收优惠与公司税负
吴联生 - 经济研究, 2009 - oss.aisixiang.com
内容提要: 国有股权与公司价值之间的关系, 是学术界和实务界所共同关心的重大问题. 然而,
已有研究主要关注国有股权与公司业绩的关系, 但没有得到比较一致的研究结论 …
已有研究主要关注国有股权与公司业绩的关系, 但没有得到比较一致的研究结论 …
[PDF][PDF] Measures of corporate tax avoidance: Empirical evidence from an emerging economy
The prevalence of tax avoidance practices has necessitated several efforts in understanding
the determinants of the menace. While these efforts are highly commendable, the studies so …
the determinants of the menace. While these efforts are highly commendable, the studies so …
[PDF][PDF] Pengaruh leverage, profitability, ukuran perusahaan dan proporsi kepemilikan institusional terhadap tax avoidance
VR Putri, BI Putra - Jurnal Manajemen Dayasaing, 2017 - journals.ums.ac.id
Penelitian ini bertujuan untuk menganalisis pengaruh hutang, profit, ukuran perusahaan,
dan proporsi kepemilikan institutional terhadap tax avoidance. Objek penelitian ini …
dan proporsi kepemilikan institutional terhadap tax avoidance. Objek penelitian ini …
Pengaruh return on assets (ROA), leverage dan ukuran perusahaan terhadap tax avoidance pada perusahaan perbankan yang listing di BEI periode tahun 2012 …
R Handayani - Jurnal akuntansi, 2018 - 114.7.153.31
Taxes are compulsory contributions from the subject of tax and designated to the State. The
Company as one of the tax subjects who contributed the most in State tax revenues. Tax for …
Company as one of the tax subjects who contributed the most in State tax revenues. Tax for …
Pengaruh ukuran perusahaan, profitabilitas, leverage, dan manajemen laba terhadap penghindaran pajak dimoderasi oleh political connection
FNU Rahmadani, I Muda… - Jurnal Riset Akuntansi Dan …, 2020 - ejournal.upi.edu
The objective of this research was to determine and analyze the influence of firm size,
profitability, leverage, earnings management on tax avoidance simultaneously and partially …
profitability, leverage, earnings management on tax avoidance simultaneously and partially …
[PDF][PDF] Pengaruh karakter eksekutif, komite audit, ukuran perusahaan, leverage, dan sales growth pada tax avoidance
C Swingly, IM Sukartha - E-Jurnal Akuntansi Universitas Udayana, 2015 - ojs.unud.ac.id
[PDF][PDF] Pengaruh penerapan corporate governance, leverage, return on assets, dan ukuran perusahaan pada penghindaran pajak
IGH Darmawan, IM Sukartha - E-Jurnal Akuntansi Universitas …, 2014 - ojs.unud.ac.id
Pengaruh return on assets, leverage, ukuran perusahaan, intensitas aset tetap dan kepemilikan institusional terhadap penghindaran pajak
E Noviyani, D Mu'id - Diponegoro Journal of Accounting, 2019 - ejournal3.undip.ac.id
This study aims to examine the factors that affect the company's tax avoidance using
effective tax avoidance as an indicator. There are several factors used in this research …
effective tax avoidance as an indicator. There are several factors used in this research …
Corporate social responsibility and tax aggressiveness: An empirical analysis
R Lanis, G Richardson - Journal of Accounting and Public policy, 2012 - Elsevier
This study examines the association between corporate social responsibility (CSR) and
corporate tax aggressiveness. Based on a sample of 408 publicly listed Australian …
corporate tax aggressiveness. Based on a sample of 408 publicly listed Australian …
[PDF][PDF] Pengaruh likuiditas, leverage, intensitas persediaan dan intensitas aset tetap pada tingkat agresivitas wajib pajak badan
I Adisamartha, N Noviari - E-Jurnal akuntansi universitas …, 2015 - repositori.unud.ac.id
Hasil penerimaan pajak Indonesia berfluktuatif sejak tahun 2011 hingga tahun 2014. Hal
tersebut terjadi karena kurang optimalnya pemungutan pajak atau adanya penghindaran …
tersebut terjadi karena kurang optimalnya pemungutan pajak atau adanya penghindaran …