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A Restu Maulani, Nor Norisanti, Erry Sunarya
Pág. 125 - 131
The research was aimed at determining the influence of probability and leverage toward tax avoidance during the COVID-19 pandemic implemented on foods and beverages subsector companies registered in Indonesia?s Stock Exchange. The research methods applie...
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Limpat Akbar Yudanto,Theresia Woro Damayanti
Pág. 440 - 457
Tax revenue is a vital source of income to support the economic development of acountry. Therefore, this study aims to provide empirical evidence of the influence ofpolitical connections and foreign ownership on tax avoidance. This study also analyzes th...
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Selviana Lelan Naitili,Atika Jauharia Hatta Hambali,Nurofik Nurofik
Pág. 420 - 430
The government's tax incentives for MSMEs during this pandemic are expected to increase taxpayer compliance. This study aims to provide empirical evidence of the effect of tax incentives during the COVID-19 pandemic on Micro, Small and Medium Enterprises...
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Firna Muflihani,Bambang Subroto,Mohamad Khoiru Rusydi
Pág. 184 - 194
This study was conducted to determine the factors that influence the behavior of taxpayer compliance through tax planning, both internal and external factors. This study used analytical method of SEM (Structural Equation Modeling) with sample consisting ...
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Loc Dong Truong,H. Swint Friday
Pág. 28 - 34
This analysis investigates the influence of the timing of the Lunar New Year on the January effect for the Vietnam stock market. The data selected for this study is a weekly series of the market index (VN-Index) over the period from January 7th, 2009 thr...
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