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Ivonne Caroline Wicaksono, Universitas Kristen Satya Wacana, Indonesia Priyo Hari Adi, Universitas Kristen Satya Wacana, Indonesia 10.21831/economia.v19i1.45349
Pág. 1 - 12
The Covid-19 pandemic contributes to the slowdown of Indonesia's economy; therefore, the government provides tax incentives to particular sectors during this pandemic. This research seeks to investigate the influences of the Covid-19 pandemic and tax inc...
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Rizky Nurdiansyah, Masripah
Pág. 391 - 398
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Isabela de Araujo Bernardo dos Santos, Robério Dantas de França
Pág. 117 - 141
Este artículo tiene como objetivo analizar la relación entre la reputación corporativa y la tax avoidance de las empresas brasileñas. A diferencia de investigaciones anteriores, que observaron daños a la reputación causados por estrategias de reducción d...
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Sari Mustika Widyastuti,(Universitas TamansiswaIndonesia)Inten Meutia,(Universitas SriwijayaIndonesia)Aloysius Bagas Candrakanta,(Universitas SriwijayaIndonesia)
Pág. 13 - 27
This study was conducted to analyze and test and provide empirical evidence of the effect of profitability, leverage, corporate governance, and capital intensity on tax avoidance. The population in this study were compan...
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Novia Sukmandari, Saiful Anwar
Pág. 115 - 122
This study aims to determine and prove the effect of tax avoidance and profitability with the moderating variable of good corporate governance on firm value. Manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020 are the population o...
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Eva Budiana, Hadri Kusuma
Pág. 241 - 250
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Arin Agnesia Thalita, Bambang Hariadi, M Khoiru Rusydi
Pág. 344 - 353
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Alamanda Rizka Hasanah, Ni Putu Eka Widiastuti
Pág. 207 - 219
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Ronen Palan, Richard Phillips
Pág. Finance an - 41
Modern corporations have increasingly been adopting a decentred, layered, and multi-jurisdictional form as a strategy of boundary manipulation known amongst tax lawyers and accountants as ?regulatory arbitrage?. The argument we put forward in this articl...
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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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