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Journal articles on the topic 'Taxation of management companies'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Rumasukun, Mohammad Ridwan, and Muhammad Yamin Noch. "Implementation of Digital Taxes: Implications for Financial Management in Multinational Companies." Golden Ratio of Taxation Studies 4, no. 2 (2024): 92–102. http://dx.doi.org/10.52970/grts.v4i2.617.

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This qualitative research explores the implications of digital taxation on the financial management practices of multinational companies (MNCs). Employing a systematic review methodology, the study aims to elucidate the impact of digital taxation regimes on MNCs' transfer pricing strategies, profit repatriation decisions, and compliance costs. By analyzing a diverse range of literature from academic databases and reputable sources, the research identifies key themes and insights relevant to the evolving landscape of digital taxation. Findings reveal that digital taxation has prompted MNCs to a

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Casson, Peter, Peter L. Jennings, and Clive Allen. "The Impact of Capital Taxation upon UK Unquoted Companies." Environment and Planning C: Government and Policy 21, no. 4 (2003): 509–30. http://dx.doi.org/10.1068/c032a.

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The authors present findings from the initial phase of an ongoing externally funded research project into senior executive perceptions of the impact of capital taxation upon unquoted companies incorporated in the United Kingdom. Open-ended interviews were conducted with the senior executives of six unquoted companies which are also multigenerational family businesses. The interviews guided the executives to explore the history of their company; the values and aspirations of the founding or owning family(ies); the impact of capital taxation regimes, previous and current, both on ownership and o

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Fristanti, Vica, and Yayu Putri Senjani. "Taxation Aspects, Information Asymmetry and Earnings Management." Journal of Accounting Inquiry 1, no. 2 (2022): 112–29. http://dx.doi.org/10.14421/jai.2022.1.2.112-129.

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Purpose: The act of manipulating the presentation of financial statements by increasing or decreasing profits can be misleading and cause losses to other parties. Various factors motivate managers to take earnings management actions. This study aims to analyze earnings management actions by taking several indicators in terms of taxation aspects which include tax planning and deferred tax expense and indicators of information asymmetry owned by managers. Methodology: The objects used as research samples are manufacturing companies in the goods and consumption sector listed on the Indonesi

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Brnabić, Ratko, and Marko Ivkošić. "Responsibility of administrative structure members for the taxation debts of company capital." Zbornik radova Pravnog fakulteta u Splitu 55, no. 1 (2018): 169–90. http://dx.doi.org/10.31141/zrpfs.2018.55.127.169.

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Capital Companies are required, on the basis of business results, properly kept business records and financial reports, to determine, declare, and pay tax. Members of management organs of these companies should, with the due care and diligence of prudent business persons, ensure that companies are able to pay their taxation dues. If they violate the standard of due care and diligence, they can, as taxation guarantors be liable for the companies ' debts. Rules on the means and scope of their activity are primarily determined by the Companies Act. Therefore, analysis of the taxation provisions o

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De Mezzo, Lucian. "Performance management during crisis periods – How inter-company transactions can positively influence the business model." Proceedings of the International Conference on Business Excellence 15, no. 1 (2021): 715–22. http://dx.doi.org/10.2478/picbe-2021-0067.

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Abstract The current paper explores how inter-company arrangements within a group can positively influence companies’ performance management strategies. In current globalization era, taxation system transcends the countries boarders, being a tool used both for eliminating double taxation for an income, but also as leverage in modern commercial wars (e.g. import taxes between USA and China). Thus, it can be considered that taxation knowledge provides a competitive advantage to all companies that are considering it as a business tool, in an ethical manner. The necessity of such an analysis appea

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Hidayah, Siti Lailatul, and Trisni Suryarini. "Pengaruh Faktor Keuangan dan Non Keuangan Terhadap Manajemen Pajak dengan Indikator Tarif Pajak Efektif." STATERA: Jurnal Akuntansi dan Keuangan 2, no. 2 (2020): 143–58. http://dx.doi.org/10.33510/statera.2020.2.2.143-158.

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This study aims to analyze the effect of financial factor and non-financial factor on the tax management which proxied by effective tax rate. Financial factors is proxied by fixed asset intensity and inventory intensity, whereas non-financial factors is proxied by independent commissioners, taxation facilities and economic growth. The population in this study are consumer goods companies which listed in Indonesia Stock Exchange in 2014-2018. The sample selection uses the purposive sampling method and obtained 27 companies with 126 units of analysis. Data analysis methods that used in this rese

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Kantaukov, Mark, and Priit Sander. "Value in the eye of the beholder: a survey of valuation practices of Estonian financial professionals." Investment Management and Financial Innovations 13, no. 2 (2016): 157–72. http://dx.doi.org/10.21511/imfi.13(2-1).2016.04.

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This is the first empirical study related to the linkage between distributed profit taxation and company valuation. In this paper we present the results of a survey of Estonian valuation practitioners. The main purpose of this study is to clarify the valuation practices of Estonian analysts with emphasis on fundamental analysis-based valuation methods. We elucidate whether and how practitioners treat certain aspects of corporate income taxation when valuing Estonian companies, and how they adjust conventional models taking into account the peculiarities of the Estonian distributed profit taxat

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Belev, S. G., E. O. Matveev, and N. S. Moguchev. "Estimation of Profit Taxation Effect on Russian Companies’ Investments." Journal of Tax Reform 8, no. 2 (2022): 127–39. http://dx.doi.org/10.15826/jtr.2022.8.2.112.

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Lak of investments in fixed assets which stimulate economic growth is one of the problems of the modern Russian economy. According to the main hypothesis of the research, that corporate profit taxation decreases companies’ investment level, we aimed to assess the level of impact of profit taxation on investments in fixed assets. To test the hypothesis, we estimate the empirical investment equation, using the indicator of tax burden as one of the factors affecting investment. The theoretical basis of the research is the neoclassical cash-flow model. The marginal effective tax rate (METR) was us

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Brodzka, Alicja, Krzysztof Biernacki, and Magdalena Chodorek. "Tax aggressiveness: The evidence from Polish listed companies." Corporate Ownership and Control 14, no. 3 (2017): 20–24. http://dx.doi.org/10.22495/cocv14i3art2.

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The purpose of the article is analyzing the impact of taxation on the effective income tax rates paid by Polish companies. The authors present the results of a study made on the biggest firms, listed on the Warsaw Stock Exchange and included in the WIG20 index. In the research they bring closer the concept of tax aggressiveness – by looking at the effective tax rates (ETRs) achieved by WIG20 companies in years 2010-2014. The study is structured into 5 groups, according to the industry in which the analyzed companies operate. The results prove the sectoral differences in the level of ETRs. Whil

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Kantšukov, Mark, and Priit Sander. "A LESSON IN VALUATION FROM ESTONIA: THE DIFFERENCE BETWEEN THE FUNDAMENTAL VALUE OF EQUITY UNDER DISTRIBUTED AND TRADITIONAL PROFIT TAXATION SYSTEMS." Business: Theory and Practice 19 (July 3, 2018): 146–56. http://dx.doi.org/10.3846/btp.2018.15.

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Corporate value creation and management are one of the key issues for any business enterprise. A gap exists in research into the implications of the distributed profit taxation (DPT) system in Estonia for corporate value creation. Under the Estonian system of corporate taxation, companies need not pay income tax on undistributed earnings, allowing them to postpone income tax liability indeterminately. This theoretical paper compares the relationship between a company’s equity value and taxation of profits under traditional (or classical) (TPT) and DPT systems. A TPT system is a system where th

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Et al., Abshor Marantika. "The Motivation of Earnings Management Practices in Indonesia Companies: Board of Directors Perspective." Psychology and Education Journal 58, no. 1 (2021): 5075–87. http://dx.doi.org/10.17762/pae.v58i1.2019.

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This study provides evidence about underlying motivation the director encouraged practice of earnings management. Directors of manufacturing companies in Indonesia was to be sample in this research whose companies are listed on the Indonesia Stock Exchange (IDX). This research explores fourth types of motivation where are bonus motivation, political motivation, debt covenant motivation, and taxation motivation. The research method carried out using quantitative methods by questionnaire. Sample study used board of directors in Indonesia Stock Exchange (IDX). Research method analyzed by multiple

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Kantšukov, Mark, and Priit Sander. "A lesson in valuation from Estonia: The difference between the fundamental value of equity under distributed and traditional profit taxation systems." Business: Theory and Practice 19 (July 3, 2018): 146–56. https://doi.org/10.3846/btp.2018.15.

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Corporate value creation and management are one of the key issues for any business enterprise. A gap exists in research into the implications of the distributed profit taxation (DPT) system in Estonia for corporate value creation. Under the Estonian system of corporate taxation, companies need not pay income tax on undistributed earnings, allowing them to postpone income tax liability indeterminately. This theoretical paper compares the relationship between a company's equity value and taxation of profits under traditional (or classical) (TPT) and DPT systems. A TPT system is a system where th

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13

Hazak, Aaro. "Profit vs. distributed profit based taxation and companies' capital structure." International Journal of Entrepreneurship and Innovation Management 8, no. 5 (2008): 524. http://dx.doi.org/10.1504/ijeim.2008.022319.

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14

Makeeva, Elena, Ilona Murashkina, and Irina Mikhaleva. "The impact of R&D tax incentive programs on the performance of innovative companies." foresight 21, no. 5 (2019): 545–62. http://dx.doi.org/10.1108/fs-06-2018-0063.

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Purpose This study aims to explore the influence of corporate taxation on the performance of innovative companies under various research and development (R&D) tax incentive programs. Design/methodology/approach The empirical model is based on the data of 520 companies for period 2007-2016. This model includes return on assets as the main proxy for performance and effective tax rate as a main explanatory variable. Controlling for other known determinants, the authors divide the sample into the subsamples to control for the various R&D tax incentive programs. The fact that the model incl

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15

Cerioni, Luca. "The “Place of Effective Management” as a Connecting Factor for Companies' Tax Residence Within the EU vs. the Freedom of Establishment: The Need for a Rethinking?" German Law Journal 13, no. 9 (2012): 1095–130. http://dx.doi.org/10.1017/s2071832200018071.

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The determination of the tax residence of companies – as a fundamental issue of (international) tax law – emerged between the end of the 19thcentury and the start of the 20thcentury. This emerged as an issue in cases where companies which were found to have their place of management, in the sense of a decision-making centre, in the United Kingdom (UK), carried out all their business activity, in terms of production and commercialization, in another country. At a time when the UK was establishing its tax system earlier than other countries, the tax courts of this country began to develop the “c

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Milogolov, N. S., and A. B. Berberov. "The Problem of Double economic taxation of Distributed Profits and reform scenarios in russia." Finance: Theory and Practice 26, no. 5 (2022): 207–19. http://dx.doi.org/10.26794/2587-5671-2022-26-5-207-219.

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The article is devoted to the research of economic and tax distortions arising from double economic taxation of distributed profits in the form of dividends to participants–individuals.The goal of the article is to develop approaches to the development of the Russian tax system. In order to achieve it, we summarize theoretical ideas of solving the problem and approaches of foreign countries. We also review the Russian context of taxation of dividends. The following features of Russian tax system are analyzed. First, distortion of tax regime in favor of debt financing of companies, and second,

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Ballestra, Luca Vincenzo. "Editorial: New insights on environmental management accounting, innovative companies, tax measures and foreign direct investments." Risk Governance and Control: Financial Markets & Institutions 12, no. 1 (2022): 4–6. http://dx.doi.org/10.22495/rgcv12i1editorial.

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The editorial team is delighted to present the first issue of the journal Risk Governance and Control: Financial Markets and Institutions in 2022. This issue contains six interesting papers dealing with up-to-date subjects in accounting, macroeconomics, economic policy, and innovation, which are analyzed from an original perspective. In particular, these six papers focus on environmental accounting, hidden champion companies, transitional economy, economic growth and taxation, Fintech companies, foreign direct investments, and export diversification.

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18

Gateru, Dr James, Willy Muturi, and Thomas A. Senaji. "Relationship Between Availability and Bottom of the Pyramid Market Performance among the Fast Moving Consumers’ Goods Companies in Kenya." International Journal of Economics, Business and Management Research 07, no. 10 (2023): 152–74. http://dx.doi.org/10.51505/ijebmr.2023.71010.

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In this study, we examine availability as one of the four strategies employed by FMCG firms at the bottom of the pyramid through a cross-sectional survey of FMCGs firms in Nairobi Kenya using mixed methods research. We test the influence of availability on performance measured by market share and profitability of the firms and further test the effect of taxation on this relationship. A significant relationship exists between availability strategies and performance and taxation negatively moderates the relationship between availability and performance of the firms. We conclude that availability

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19

Gunawan, Corinna Theodora, and Dwi Asih Surjandari. "Effect of Transfer Pricing, Capital Intensity and Earnings Management on Tax Avoidance." Journal of Economics, Finance and Accounting Studies 4, no. 2 (2022): 184–90. http://dx.doi.org/10.32996/jefas.2022.4.2.14.

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Taxation is a mechanism for collecting state revenues and an instrument of a country's fiscal policy. However, tax is a burden for the company. So the company's management is interested in maximising profits by avoiding taxation. This study aims to determine the effect of transfer pricing, capital intensity, and earnings management on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2015–2019 period. The determination of the research sample was made using the purposive sampling method, with a total sample of 66 companies, to obtain 330 data. The software

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Procházka, David. "Tax-in or Tax-out? Evidence from the relation of financial performance and effective taxation of Czech subsidiaries under foreign control." Engineering Economics 30, no. 3 (2019): 304–15. http://dx.doi.org/10.5755/j01.ee.30.3.20281.

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The paper evaluates the financial performance of Czech entities under control of companies listed in the EU and its relation to effective tax rates. Using individual corporate data, empirical evidence of 4,917 year-firm observations indicates a wide dispersion both in performance and taxation. The domicile of the parent has an impact on the subsidiary’s effective tax rate and the effective taxation of Czech subsidiaries under control of foreign listed parents is significantly lower than for other Czech companies. Despite exhibiting tax avoidance to some extent, the data reveal significant vari

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Živković, Lidija. "Resolution of Dual Residence Instances in the Case of Companies." Anali Pravnog fakulteta u Beogradu, no. 4 (December 18, 2020): 111–29. http://dx.doi.org/10.51204/anali_pfub_20406a.

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The application of double taxation treaties presupposes that the potential cases of dual residence have been previously resolved. For this purpose, the major model-conventions on the basis of which double taxation treaties around the globe are negotiated contain the so-called tie-breaker rule. In the wake of the recent revision of the international tax system resulting from the OECD’s Base Erosion and Profit Shifting Action Plan, the existing tie-breaker rule for companies has been thoroughly amended. Instead of determining companies’ residence based on the place of the effective management cr

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Gusev, Dmitry S. "ON THE ISSUE OF TAXATION OF EXCESS PROFITS OF EXTRACTIVE INDUSTRIES IN CONDITIONS OF INSTABILITY OF COMMODITY MARKETS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1/12, no. 154 (2025): 132–42. https://doi.org/10.36871/ek.up.p.r.2025.01.12.017.

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The article examines various methodological approaches to rent taxation of enterprises in the extractive industries. An analysis of the current state of the taxation system of extractive companies, which demonstrated signifi cant fi nancial results in the context of high volatility of commodity markets, is conducted. The thesis on the rent nature of excess profi ts of these enterprises and the feasibility of its redistribution to accelerate the achievement of strategic goals of national economic development is substantiated. Based on the results of the study, an alternative approach to rent ta

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Drogalas, George, Grigorios Lazos, Andras Koutoupis, and Michail Pazarskis. "Transition to IFRS: Financial statement effects and taxation at the construction industry in Greece." Risk Governance and Control: Financial Markets and Institutions 9, no. 1 (2019): 26–32. http://dx.doi.org/10.22495/rgcv9i1p2.

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This study evaluates the IFRS adoption on the financial statements and taxation of Greek companies at the construction industry in Greece, which are listed at the Athens Stock Exchange. The research computes the taxation amount paid and employs twelve accounting measures for the analysis of financial statements for the IFRS transition period (three years before and after their adoption in Greece). Regarding the taxation, the amount paid in the pre- to post-IFRS period was considerably decreased (about 28%). Regarding the examined accounting measures, the transition to IFRS lead to a deteriorat

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Kennedy, J. A., and K. F. Sugden. "The Impact of Taxation on the Capital Budgeting Decision of Companies." Managerial Finance 13, no. 3/4 (1987): 8–15. http://dx.doi.org/10.1108/eb013586.

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Suzuki, Kengo, and Ryohei Ishiwata. "Impact of a Carbon Tax on Energy Transition in a Deregulated Market: A Game-Based Experimental Approach." Sustainability 14, no. 19 (2022): 12785. http://dx.doi.org/10.3390/su141912785.

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Energy companies in a competitive market face a dilemma between the short-term revenue benefits of using fossil fuels and the long-term market benefits of investing in renewables. This dilemma is caused by uncertainties in price competition, return on investment in renewables, and the price of fossil fuels. This study experimentally investigated whether a carbon tax contributes to overcoming this conflict using an online multi-player game. The participants played the role of energy companies that produce energy from either fossil fuels or renewables. The game was played seven times each, with

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Saffanah, Nurina, and Vanny Arsamba Pratama. "The Effect of Excise Burden, Income Smoothing, and Effective Tax Rate (ETR) on Financial Performance." Golden Ratio of Taxation Studies 5, no. 1 (2025): 53–58. https://doi.org/10.52970/grts.v5i1.1392.

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The tobacco industry is a strategic sector the significantly contributes to national revenue through excise and taxation. However, high fiscal burdens may suppress the financial performance of companies operating in this sector. This study aims to examine the effect of excise burden, income smoothing practices, and effective tax rate (ETR) on the financial performance of tobacco companies listed on the Indonesia Stock Exchange (IDX). A quantitative approach as employed using multiple linear regression analysis. The data were obtained from secondary sources, namely annual reports of four tobacc

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Viegas, Miguel, and António Dias. "Country-by-Country Reporting: A Step Towards Unitary Taxation?" Intereconomics 56, no. 3 (2021): 167–73. http://dx.doi.org/10.1007/s10272-021-0974-9.

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AbstractMultinational companies are now obliged to deliver an annual report to the tax authorities with information disaggregated by country (country-by-country reporting) in order to show where the assets and workers are allocated, how profits are distributed and to whom taxes are paid. Unfortunately, these reports are not made public in the European Union, thus preventing public scrutiny about the strategies used by multinational companies to displace profits to tax havens. This article applies the Unitary Taxation regime proposed by the European Commission to US multinational companies. The

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Chukurna, Оlena, Larysa Radkevych, and Liliya Rudyk. "The influence of international offshore jurisdictions on the pricing strategy." VUZF Review 6, no. 4 (2021): 79–90. http://dx.doi.org/10.38188/2534-9228.21.4.09.

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The article analyzes the causes of offshore jurisdictions and identifies the effects of offshore on national economies. An analysis of the implementation of export-import operations carried out by offshore companies in order to influence the pricing process. The pricing mechanism with affiliates within offshore jurisdictions was presented. It was substantiated the role of offshore banks in the implementation of the pricing mechanism. It was presented the pricing mechanisms within offshore jurisdictions. It has been made an analysis of the impact of transfer pricing within offshore jurisdiction

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Oats *, Lynne. "Distinguishing closely held companies for taxation purposes: The Australian experience 1930–1972." Accounting, Business & Financial History 15, no. 1 (2005): 35–61. http://dx.doi.org/10.1080/09585200500032719.

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Tang, Yingkai, Yao Liu, Jing Liu, and Weiping Li. "Does More Managerial Power Impede or Promote Corporate Tax Avoidance? Evidence from Listed Chinese Companies." Sustainability 11, no. 7 (2019): 1914. http://dx.doi.org/10.3390/su11071914.

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Paying taxes is a form of corporate social responsibility. Corporate tax avoidance effectively reduces operating costs, thereby increasing shareholder returns, but the pros and cons are different for executives. This paper takes data from companies listed in China from 2000 to 2016 to explore the causal relationship between managerial power and corporate tax avoidance, using principal component analysis and entropy weight methodology to construct managerial power. First, we conduct an ordinary least square regression, and then we employ alternative measures to avoid taxation, and use manageria

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Limberg, Stephen T., John R. Robison, and Michael S. Schadewald. "Financial strategies for minimizing corporate income taxes under Brazil's new global tax system." Revista de Administração de Empresas 37, no. 1 (1997): 41–52. http://dx.doi.org/10.1590/s0034-75901997000100005.

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In 1996, Brazil adopted a worldwide income tax system for corporations. This system represents a fundamental change in how the Brazílian government treats multinational transactions and the tax minimizing strategies relevant to businesses. In this article, we describe the conceptual basis for worldwide tax systems and the problem of double taxation that they create. Responses to double taxation by both the governments and the priva te sector are considered. Namely, the imperfect mechanisms developed by Brazil and other countries for mitigating double taxation are analyzed. We ultimately focus

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Shehab, Lamia S., Zakia Seid Benzerrouk, Khaldah Abdallah Mohammed Esawi, Assma Boudounet, and Adeeb Alhebri. "A Comprehensive Analysis of the Influence of Taxation Policies on the Financial Performance of Companies in Algeria: A Case Study on the Oil and Gas Sector in Algeria." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 22 (May 2, 2025): 860–79. https://doi.org/10.37394/23207.2025.22.75.

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This case study analyzes the influence of taxation policies on the financial performance of companies in Algeria's oil and gas sector. A questionnaire was distributed to employees of Sonatrach, the state oil company, to gather perspectives on the relationships between taxation policies and key performance indicators. Three hypotheses were tested through linear regressions examining the impacts of taxation policy type, corporate tax rates, and fiscal incentives/tax reductions. The results supported the hypotheses, finding indirect taxes have a larger negative effect than direct taxes, higher co

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Myronchuk, Z., N. Tsitska, R. Andruchko, and O. Maletska. "EFFICIENCY OF ACCOUNTING CONSULTING IN IT COMPANIES AND THE CURRENT DEVELOPMENT OF INFORMATION TECHNOLOGY." Bulletin of Lviv National Environmental University. Series AIC Economics, no. 31 (July 7, 2024): 65–73. http://dx.doi.org/10.31734/economics2024.31.009.

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The primary focus of this scientific article is to comprehensively examine the nature and potential growth of accounting consulting within the realm of IT enterprise management. Specifically, the research aims to uncover the theoretical principles and real-world implications of accounting consulting and to evaluate its influence on the financial stability and efficacy of an enterprise. The current trends, advantages and disadvantages of using information technologies in the modern world, their development and application in agriculture are substantiated. Having analyzed the data on the structu

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Ivasechko, Uliana, Mariia Gumenna-Derii, and Vasyl Derii. "Financial resources of construction companies as levers of social partnership: accounting and taxation." Herald of Economics, no. 4 (March 16, 2022): 187. http://dx.doi.org/10.35774/visnyk2021.04.187.

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Introduction. Currently, there is a need to introduce an appropriate mechanism of interconnections between the private sector and government agencies, which should be aimed at improving the state of social partnership by attracting financial resources of socially oriented entrepreneurial construction structures. The study’s relevance was assessed by a better use of financial resources to ensure correct and timely accounting and management. Purpose. The purpose of the study is to reveal the essence and importance of financial resources for the development of social partnership and to reflect th

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Aditama, Ferry, and Anna Purwaningsih. "PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NONMANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA." MODUS 26, no. 1 (2016): 33. http://dx.doi.org/10.24002/modus.v26i1.576.

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This study aim to assess and obtain empirical evidence about the efect of tax planning on earnings management practices seteleh the change (decrease) in single tax rate in 2010 on the non-manufacturing companies listed on the Indonesia Stock Exchange. Effect of tax planning on earnings management is also associated with the phenomenon of change (decrease) in tax rates that began in the 2010 tax year. Tis study used a sample of 77 non-manufacturing companies listed in Indonesia Stock Exchange in 2009-2012. This research using descriptive statistics and simple linear regression for data analysis

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Kartika Sari, Nurshadrina, Isti Fadah, and Intan Nurul Awwaliyah. "Tax Motivation in Earnings Management." International Social Sciences and Humanities 1, no. 2 (2022): 479–85. http://dx.doi.org/10.32528/issh.v1i2.209.

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Earnings management is a manager's behavior in managing reported earnings by using methods/techniques to achieve personal and corporate interests. Where earnings management can be viewed based on two perspectives, namely the opportunistic perspective and Messod (2001). According to Watts and Zimmerman (1986), one of the hypotheses of managers in earnings management is related to the political cost hypothesis. One of the methods that can be used by management is tax avoidance in the practice of earnings management. Research evidence shows that first, there is no difference in the pattern

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Niskanen, Jaakko, and Heidi Falkenbach. "LIQUIDITY OF EUROPEAN REAL ESTATE EQUITIES: REITS AND REOCS." International Journal of Strategic Property Management 16, no. 2 (2012): 173–87. http://dx.doi.org/10.3846/1648715x.2011.587906.

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Listed real estate companies can be divided into two categories: real estate operating companies (REOCs) and real estate investment trusts (REITs). REOCs have been around for quite a while, whereas REITs are a somewhat new phenomenon in Europe, the main differences pertaining to permissible activities and taxation. This paper studies the relative differences of REOCs and REITs in terms of liquidity: Also asset returns, volatility and correlation to other equities are assessed. The liquidity tests performed reveal REITs to be significantly more liquid than REOCs, potentially due to restrictions

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Usman, Zulnahar, Noer Azam Achsani, and Heti Mulyati. "Assessing The Impact of Carbon Taxation Plan of Coal Companies Default Risk in Indonesia." Business Review and Case Studies 6, no. 1 (2025): 40. https://doi.org/10.17358/brcs.6.1.40.

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Background: Increased greenhouse gas emissions from fossil fuel use can significantly increase global temperatures, contribute to climate change, and negatively impact human health. To address this issue, Indonesia signed the Paris Agreement in 2015, and proposed the implementation of a carbon tax regulation. The Indonesian government has designated Steam Power Plants (PLTU) as subject to a carbon tax starting in 2025. Other sectors, including coal mining, will also be subject to carbon tax gradually.Purpose: This study is designed to explore the influence of a carbon tax on coal companies in

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Et al., Hendro Lukman. "The Effects of Taxation toward Decision of Transfer Pricing on Multi-National Companies in Indonesia." Psychology and Education Journal 58, no. 1 (2021): 259–64. http://dx.doi.org/10.17762/pae.v58i1.768.

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In globalization today, business is no longer limited by distance, time, and place. In order to maintain growth, multinational companies need to do production efficiency by developing international supply chain. Therefore, companies conduct inhouse production or in other countries that can produce products at cheaper prices than producing in origin country so that they can divert profits or optimize tax benefits. The purpose of this study is to determine the effects of tax rates and tax regulations on ethical behavior as a moderation of transfer pricing decisions carried out by multi-national

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Ke, Bin. "Taxes as a Determinant of Managerial Compensation in Privately Held Insurance Companies." Accounting Review 76, no. 4 (2001): 655–74. http://dx.doi.org/10.2308/accr.2001.76.4.655.

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This study empirically investigates how taxes affect managerial compensation for a sample of privately held insurers whose managers own a large percentage of the firm's stock (I refer to these as management-owned insurers) during 1989–1996. Shareholder/managers receive two types of income from the firm they own: compensation income as employees, and investment income as shareholders. Although compensation income is taxable to employees and deductible by employers, investment income is subject to double taxation. Thus, the mix of the two is an important tax-planning decision for management-owne

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Nuruddin, Muhammad Ali, Muslich Anshori, and Imron Mawardi. "Zakat on Business Entities and its Tax Treatment." Media Trend 18, no. 1 (2023): 41–53. http://dx.doi.org/10.21107/mediatrend.v18i1.19654.

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The focus of this paper is on zakat on business entities and its tax treatment, whether the zakat clause as a deduction from taxable income regulated in Law Number 23 of 2011 concerning zakat management and Law Number 36 of 2008 concerning the Fourth Amendment to Law Number 7 of 1983 concerning Income Tax affects taxable income and income tax that must be paid by the company. The research approach is a case study where the sampling business entities are companies engaged in property services whose income tax calculation is final and companies in the trading sector whose tax calculation uses th

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Medioli, Alice, Stefano Azzali, and Tatiana Mazza. "Ownership-motivated income shifting: evidence from European Multinational Groups." Management Decision 58, no. 12 (2020): 2621–37. http://dx.doi.org/10.1108/md-08-2019-1048.

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PurposeAlthough tax-motivated income shifting has been widely explored, no studies have as yet analyzed the association between ownership structure and management decisions about income shifting. The ownership structure of multinational groups is characterized by different levels of minority interests, and our aim is to establish whether income shifting is explained by the aim of expropriation of minorities, as well as taxation avoidance.Design/methodology/approachWe collect data on a sample of European parent companies located in five countries and their foreign subsidiaries, and run a multiv

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Febrilyantri, Candra. "Pengaruh Earnings Management, Profitabilitas dan Size terhadap Agresivitas Pajak." INVENTORY: JURNAL AKUNTANSI 4, no. 2 (2020): 126. http://dx.doi.org/10.25273/inventory.v4i2.7670.

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<p><em>This research aims to test the influence of profit management, profitability and the size of companies on tax aggressiveness. The research population is a manufacturing company registered in IDX of the automotive sub-sector in 2015-2019. The method in sampling this study uses purposive random sampling with a total of 55 samples companies. The method of analysis used is multiple regression analysis techniques. The results showed that earnings management had no effect on tax aggressiveness, profitability had an effect on tax aggressiveness, and corporate size had an effect on

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Jaideep, N. A. "The Role of Artificial Intelligence in Tax Administration and Compliance." Journal of Research and Review in Digital Marketing and Communications 2, no. 1 (2025): 62–71. https://doi.org/10.5281/zenodo.14829908.

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<em>Abstract using artificial intelligence all in tax management and compliance is changing the way things are done. Starting a new era of digital taxation, this study looks into how all can be used to automate tax returns. Keep an eye on transactions in real time and find scams. It looks at how all can be used in prediction Analytics, apps to help taxpayers and blockchain integration to make taxes clearer. The study also uses real life examples like Brazil’s pet system in all tools used by global companies like Deloitte and pwc to show how well can improve accuracy, reduce human work an

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Suryani, Arna. "Manajemen Resiko dalam Perpajakan." J-MAS (Jurnal Manajemen dan Sains) 6, no. 1 (2021): 212. http://dx.doi.org/10.33087/jmas.v6i1.246.

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This research aims to identify and analyze how risk management is and what tax risks can arise, so it is necessary to carry out risk management in taxation. The research method used is literature review research method by examining the concepts and theories used based on the available literature, especially articles published in various scientific journals. Good risk management will minimize the losses faced by the company, so that the company can maintain its survival and can even develop into a large and successful company in its business. Tax risk management is important for every company,

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Putri, Debi Eka, Darwin Lie, Ady Inrawan, and Sisca Sisca. "Kontribusi Likuiditas, Leverage, dan Capital Intensity terhadap Agresivitas Pajak pada Perusahaan IDX 30." Jurnal Ilmu Manajemen 9, no. 4 (2021): 1572–81. http://dx.doi.org/10.26740/jim.v9n4.p1572-1581.

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This study aimed to determine the effect of liquidity, leverage, and capital intensity on tax aggressiveness. The population in this study are all companies listed in the IDX during the research period: 2017-2020 and not in the banking sector. The sampling technique used is purposive sampling. The sample obtained is as many as 13 companies, with the number of observations being 52. The findings are that there is no significant effect between liquidity, leverage, and capital intensity on tax aggressiveness. At a high level of liquidity, the company can pay off its short-term obligations, includ

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Hendriarto, Prasetyono. "Relevance between transfer pricing and taxpayer compliance and marketing accounting management efficiency." Linguistics and Culture Review 5, S4 (2021): 2066–77. http://dx.doi.org/10.21744/lingcure.v5ns4.1913.

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Transfer pricing is crucial because every company certainly has a goal, namely to get profits through minimal expenses, perhaps reducing tax overpayments to become one of the most efficient and productive companies. To prove this hypothesis, this study has conducted a series of evidence through many special scientific publications that discuss transfer pricing of tax obligations and the accounting efficiency of corporate management. The data will certainly not be helpful and answer questions without first going through a comprehensive review process which is carried out, among others, through

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Soltani, Lynda. "The Quality Effect of Auditing on Tax Compliance: Evidence from Tunisian Context." International Journal of Economics and Financial Issues 12, no. 1 (2022): 24–27. http://dx.doi.org/10.32479/ijefi.10917.

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Taxation is the subject of complex and evolving regulations. it has become one of the major concerns of any business to better manage its finance, the responsible for corporate governance give an importance to the fiscal in the strategy and management of the company. In recent years, the importance of taxation in the financial and accounting environment is motivated to study the impact of control and transparency of infomation affected by audit quality. We study a sample of 19 companies between 2013 and 2017, the result shows that audit quality improves tax compliance in the Tunisian context w

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Nadila, Anjami, and Alistraja Dison Silalahi. "Determinan Motivasi Manajemen Perusahaan Dalam Melakukan Tax Planning." Journal of Business and Economics Research (JBE) 3, no. 2 (2022): 134–45. http://dx.doi.org/10.47065/jbe.v3i2.1728.

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This study aims to examine the effect of taxation policy, tax administration, taxpayer morale and gaps on the motivation of company management in tax planning (empirical study on food and beverage industry companies registered in the North Sumatra Disperindag). Respondents from this study were food and beverage industry companies registered in the North Sumatra Industry and Trade Department. The method of the sample method uses random sampling and the Slovin formula. The samples obtained were 77 food and beverage industry companies. The data used is primary data collected through a questionnai

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Fitri, Intan. "PENGARUH SIZE DAN PROFITABILITAS TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PLASTIK DAN KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020." Jurakunman (Jurnal Akuntansi dan Manajemen) 15, no. 1 (2022): 85. http://dx.doi.org/10.48042/jurakunman.v15i1.98.

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Tax management is a management or strategy in the field of taxation to minimize the amount of tax burden in the company. The variables that can affect tax management in this study are size and profitability. The purpose of this study is to analyze and obtain empirical evidence regarding the effect of size and profitability on tax management. This study uses effective tax rates as an indicator in measuring tax management. The population in this study were 14 manufacturing companies in the plastic and packaging sub-sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. Meanwhile,

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