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Journal articles on the topic 'The tax on financial result'

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

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1

Deitch, U. Yu. "ACCOUNTING AND TAX REPORTING OF FINANCIAL RESULTS." Mongolian Journal of Agricultural Sciences 13, no. 2 (2015): 141–45. http://dx.doi.org/10.5564/mjas.v13i2.534.

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This article presents a synthetic and analytical accounting of financial result from the sale of products and the final financial result; reflects the operational and non-operating income and expenses from fines, penalties. And, also in this paper, we consider the differences, similarities and the interaction of tax and accounting.Mongolian Journal of Agricultural Sciences Vol.13(2) 2014: 141-145

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Omojola, Oreoluwa, Opeyemi Adebogun, and Solomon Audu. "Financial inclusion and tax revenue in Nigeria." Research Journal of Business and Economic Management 5, no. 2 (2022): 32–37. http://dx.doi.org/10.31248/rjbem2022.084.

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Tax to GDP ratio in Nigeria is low when compared to her contemporaries in Africa. While financial inclusion tries to widen the participants in the formal financial system. Hence, this study was designed to examine the effect of financial inclusion on tax revenue in Nigeria. The study employed the ex-post facto research design and secondary data was gathered over a timeframe spanning from 2010 to 2019. The data was analyzed using the multiple regression and the result revealed that Automated Teller Machine and Mobile pay have an inverse effect (-0.174, -2.166) on the level of direct tax revenue

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OSIPCHUK, Daryna. "Tax accounting of government grants." Economics. Finances. Law 11/2, no. - (2022): 23–27. http://dx.doi.org/10.37634/efp.2022.11(2).5.

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The paper examines the issue of government grants tax accounting. The paper shows analysis of legal acts regulating the spheres of tax and accounting. The study shows that the accounting of grants affects the financial result before taxation according to accounting. However, according to tax accounting this effect is excluded due to the use of tax differences. The purpose of the paper is to analyze the changes to the tax legislation and determine its main impact on the tax accounting of state aid. The study highlights the main features of the relationship between government grants and income t

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Rinaldi, Muhammad, Melda Aulia Ramadhani, Sitti Rahma Sudirman, and Muhammad Harits Zidni Khatib Ramadhani. "Financial Performance's Impact on Tax Avoidance." Es Economics and Entrepreneurship 1, no. 03 (2023): 125–31. http://dx.doi.org/10.58812/esee.v1i03.74.

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The issue in this study is Indonesia's inability to realize its full potential in terms of tax income, which is declining every year. This study investigates how tax avoidance is impacted by profitability and Leverage. For the Indonesia Stock Exchange (IDX) population in 2017–2019, 73 manufacturing firms in the Basic and Chemical Industry category were selected. So that 28 businesses satisfied the requirements, the sample was chosen using purposive sampling. The study concludes that profitability discourages tax evasion. Therefore, the corporation is more likely to engage in tax evasion the lo

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Kuleshova, Larisa V., Irina V. Oseledko, and Victoria V. Korosteleva. "DIGITAL FINANCIAL TECHNOLOGIES IN AGRICULTURAL INSURANCE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 11/10, no. 152 (2024): 97–107. https://doi.org/10.36871/ek.up.p.r.2024.11.10.010.

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In the context of globalization and digitalization of the economy, effective tax control is becoming a key factor in the sustainable development of the state. This study is devoted to innovative approaches to improving the effectiveness of tax control. The paper examines mod-ern world practices such as the use of big data technologies, artificial intelligence, as well as the introduction of tax risk assessment systems and electronic services for taxpayers. The current state of tax administration is analyzed based on the materials of the Krasnodar Territory, the main problems and shortcomings o

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Iwin-Garzyńska, Jolanta. "EBITDA as an element of the financial rationality of thetax system." Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych 2, no. 342 (2025): 5–9. https://doi.org/10.5604/01.3001.0055.0199.

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The aim of the publication is to show the essence of the cost of debt in an enterprise and the impact of taxes onthis cost. Looking at the cost of debt through the prism of tax has become particularly important in connectionwith the definition of the concept of tax EBITDA in income taxes and the reference to its value of the tax limit ofthe company’s debt. As a result of the conducted research, the essence of tax recognition of the cost of debt inthe light of the theory of corporate finance and tax theory was presented. The result shows the tax aspect ofEBITDA as a value determining the level

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Pauch, Dariusz, and Katarzyna Goyke. "THE EFFECT OF DEFERRED INCOME TAX ON A COMPANY’S FINANCIAL RESULTS." Acta Scientiarum Polonorum. Oeconomia 19, no. 2 (2020): 43–50. http://dx.doi.org/10.22630/aspe.2020.19.2.16.

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The purpose of the article is to present the principles of deferred income tax and to show its impact on a company’s financial result. The article contains a comprehensive, synthetic theoretical approach to the issue of deferred income tax and is enriched with examples of calculations, which means that in addition to the theoretical layer, it brings additional practical value. The essence of deferred income tax, the stages of its determination, and the significance of temporary differences as a basis for calculations, are presented. To implement the research problem, the authors used an exampl

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Gorbunova, Elena N. "On the Improvement of the State Tax Policy in the Oil Sector in the Period of the New Coronavirus Infection (COVID-19) Spread." Jurist 2 (February 4, 2021): 2–9. http://dx.doi.org/10.18572/1812-3929-2021-2-2-9.

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In the article, the author analyzed the situation in the oil industry in the conditions of low oil prices and the pandemic. COVID-19. The impact of the COVID-19 pandemic on the oil industry has been identified. The author developed a tax bill on financial results in oil production, as one of the ways to overcome the consequences of low oil prices and the pandemic of COVID-19. All the basic elements of tax on the financial result are discussed in detail. The author proposes ways to improve the state’s tax policy in the context of the spread of a new coronavirus infection (COVID-19), by introduc

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Budiman, Nita Andriyani, Firda Novi Antika, and Sri Mulyani. "Determinan Kepatuhan Wajib Pajak UMKM Di Kabupaten Kudus." Jurnal Kajian Akuntansi dan Auditing 16, no. 1 (2021): 15–28. http://dx.doi.org/10.37301/jkaa.v16i1.32.

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The purpose of this study was to determine the effect of tax officer service quality, tax sanctions, tax compliance costs, tax socialization, and financial conditions on taxpayer compliance at MSMEs in Kudus Regency. The population used in this study were the owners of MSME in Kudus Regency, amounting to 14,941 MSMEs. The sampling method used purposive sampling to obtain 185 respondents. The statistical method used is the Structural Equation Model with processing assistance using Amos 24. The result of the study show that tax officer service quality, tax sanctions, and tax sosialization have a

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Aristyatama, Hanung Adittya, and Agus Bandiyono. "Moderation of Financial Constraints in Transfer Pricing Aggressiveness, Income Smoothing, and Managerial Ability to Avoid Taxation." Jurnal Ilmiah Akuntansi dan Bisnis 16, no. 2 (2021): 279. http://dx.doi.org/10.24843/jiab.2021.v16.i02.p07.

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This study examines the effect of transfer pricing aggressiveness, income smoothing, and managerial ability in tax avoidance with financial constraints as a moderating variable. The samples were manufacturing companies listed on the Indonesia Stock Exchange in 2015 to 2018. The study analyzed a form of panel data with a fixed-effect model approach. The result was transfer pricing aggressiveness and income smoothing had positives effects on tax avoidance. Managerial ability reduces tax avoidance, while financial constraints did not. Furthermore, financial constraints did not moderate the effect

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Alan Nur, Muhammad, Annisa Rahma Febriyanti, Sulistya Rusgianto, and Sri Herianingrum. "Islamic Banking Financial Inclusion and Tax Revenue in OIC Countries: To What Extent do They Correlate?" Shirkah: Journal of Economics and Business 7, no. 3 (2022): 302–17. http://dx.doi.org/10.22515/shirkah.v7i3.498.

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Tax revenue of Organization of Islamic Cooperation (henceforth OIC) countries has not reached the global average, and so has the financial inclusion. Notwithstanding this fact, few researchers have addressed the effect of financial inclusion on tax revenue in the context of Islamic finance while it is undeniably having significant connection to the real sector. Drawing on this crucial issue, the present study calls into the possible effect of Islamic banking financial inclusion on tax revenue in eleven countries of OIC membership consisting of Indonesia, Jordan, Kazakhstan, Kuwait, Malaysia, N

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Brodersen, Christian, and Tino Duttiné. "Improvements in German Tax Law for Tax Planning and Tax Transactions." Intertax 38, Issue 5 (2010): 306–11. http://dx.doi.org/10.54648/taxi2010033.

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The German Corporate Tax Reform 2008 was strongly criticized for its accelerating effect on the financial downturn of the German economy. The provisions introduced under the interest barrier and the limitations in using loss carry-forwards often-forced businesses to pay taxes when in fact no profits were earned. The new coalition took it as one of its first missions to introduce relief from these detrimental effects of the 2008 reform. As a result, the interest barrier was eased in its impact on smaller businesses and restructuring privileges were introduced to limit the tax detriments for eco

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Lassag, Nacereddine, Mokhtar Ben Kous, Haizia Lassag, Mohamed Zobir, and Slimane Nessah. "Analyzing the tax impact of the application of the financial accounting system on Algerian economic institutions – an analytical study." South Florida Journal of Development 6, no. 5 (2025): e5247. https://doi.org/10.46932/sfjdv6n5-018.

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This study aimed to find out the effect of applying the financial accounting system on the Algerian tax system, as the effect is represented in the difference in the concept of profit according to each system, and this difference appears in the amendment of the accounting result to arrive at the tax result, which is the real base for imposing income tax, where the adjustment process takes place outside of accounting. Through Table No. 09 of the tax package, as the difference between the financial accounting system and the Algerian tax system led to the emergence of two types of differences, pe

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Shyshkina, Olena. "ANALYSISOFTHETAXSYSTEMIMPACTONFISCALSTABILITYANDRISKSMANAGEMENT: PERSPECTIVES AND CHALLENGES." Scientific Bulletin of Polissia, no. 2(27) (2023): 261–75. http://dx.doi.org/10.25140/2410-9576-2023-2(27)-261-275.

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Withinthearticle, theimpactofthetaxpolicyonfiscalstabilityandrisksman-agementtoidentifyperspectivesandchallengesfacingUkraineintheconditionsofmartiallawareresearched.Themainapproachestodeterminingandunderstandingfiscalstabilityareidentified, whichincludetheapproachrelatedtothebudgetbalance; theapproachbasedonthedynam-icsofmoneyturnover; theapproachfocusedonpublicdebt; andtheapproachthattakesintoaccountsocio-economicjustice. Theadvantagesanddisadvantagesofusingtheseap-proachesareformulated. Itisprovedthattheoutlinedapproachestounderstandingfiscalsta-bilityareinterrelatedandcomplementary, sinceo

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Alsaadi, Abdullah. "Financial-tax reporting conformity, tax avoidance and corporate social responsibility." Journal of Financial Reporting and Accounting 18, no. 3 (2020): 639–59. http://dx.doi.org/10.1108/jfra-10-2019-0133.

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Purpose This study aims to investigate the effect of financial-tax reporting conformity jurisdictions on the association between corporate social responsibility (CSR) and aggressive tax avoidance. Design/methodology/approach Using a sample comprising firms domiciled in Europe for the period 2008–2016, this study uses regression analysis to test the impact of financial-tax reporting conformity jurisdictions on the association between CSR and aggressive tax avoidance. Findings The empirical results show that there is a positive association between CSR and tax avoidance, and firms headquartered i

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Purnamawati Helen Widjaja, Ayu Zovira,. "Analisis Rekonsiliasi Fiskal Dalam Perhitungan PPh Badan PT. Bali Citra Kinawa Sentosa." Jurnal Paradigma Akuntansi 1, no. 3 (2019): 971. http://dx.doi.org/10.24912/jpa.v1i3.5602.

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Company prepared financial statement refers to financial accounting standards, where as to meet their tax liabilities the company must undertake fiscal correction on the financial statements in accordance with the tax rules. As for the purpose of this study was to determine whether all revenue or expense which is corrected in accordance with the tax regulations and how much the amount of income tax PT. Bali Citra Kinawa Sentosa in 2017 after the fiscal correction. The method used in this research is descriptive method. Data collected by observation and interview with the company. The result sh

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Gunarto, Natania Aurielle, and Priyo Hari Adi. "Peran Financial Distress dalam Pengaruh Konservatisme Akuntansi terhadap Tax Avoidance." E-Jurnal Akuntansi 32, no. 2 (2022): 3593. http://dx.doi.org/10.24843/eja.2022.v32.i02.p01.

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Many studies about the influence of accounting conservatism on tax avoidance have been carried out but have not considered the role of financial distress. This study aims to examine the influence of accounting conservatism on tax avoidance which is moderated by financial distress. This study is quantitative research on basic material companies listed on IDX from 2015 until 2019. A total of 56 samples from 95 populations were obtained by the purposive sampling technique. The data used is secondary data comprised of financial statements and annual reports from each company which will be analyzed

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Nwaiwu, J.N. "Tax Strategic Behaviour and Financial Performance of Quoted Agro-Allied Firms in Nigeria." GPH-International Journal of Business Management 07, no. 02 (2024): 59–84. https://doi.org/10.5281/zenodo.11068846.

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Although there is a large literature on the relationship between tax strategic behavior and financial performance, there is no consensus about the nature of this relationship. The aim of this research is to analyse the relationship between tax strategic behavior and financial performance of listed agro-allied firms in Nigeria. secondary data on different types of tax strategic behavior and profit after tax from 2013-2023 were collected from central bank of Nigeria statistical bulletin, National Bureau of statistics and  Federal Inland revenue Service. Descriptive statistics, ordinary leas

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Dr., Momoh –. Musa A. "Tax Strategic Behaviour and Financial Performance of Quoted Agro-Allied Firms in Nigeria." GPH-International Journal of Business Management 07, no. 10 (2024): 66–93. https://doi.org/10.5281/zenodo.14049910.

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Although there is a large literature on the relationship between tax strategic behavior and financial performance, there is no consensus about the nature of this relationship. The aim of this research is to analyse the relationship between tax strategic behavior and financial performance of listed agro-allied firms in Nigeria. secondary data on different types of tax strategic behavior and profit after tax from 2013-2023 were collected from central bank of Nigeria statistical bulletin, National Bureau of statistics and  Federal Inland revenue Service. Descriptive statistics, ordinary leas

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Anaman, Prince Dacosta, Ibrahim Anyass Ahmed, and Richmell Amanamah. "Financial Literacy, Perceived Justice in the Tax System and Tax Compliance: A Sub-Saharan African Perspective." SEISENSE Business Review 4, no. 1 (2024): 217–32. http://dx.doi.org/10.33215/wf4g1e04.

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This study explores the relationship between financial literacy, perceived justice in the tax system, and tax compliance behaviour among individuals in Ghana's informal sector. Using a self-administered questionnaire, data was collected from business owners in the Greater Accra region. The data was analysed using descriptive statistics, correlation, and multiple regression analyses in SPSS and Process MACRO for SPSS. The results indicate that higher levels of financial literacy and perceptions of justice in the tax system positively influence tax compliance. Furthermore, perceived justice mode

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Leung, Mei–Wah. "The Concept of ‘Out of Sight — Offshore — Out of Mind’ under the International Financial Architecture: Do Tax Havens Impede Economic Growth and Development?" European Business Law Review 19, Issue 3 (2008): 525–55. http://dx.doi.org/10.54648/eulr2008027.

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For a long time the sovereignty of offshore jurisdictions had never really been in question; tax havens (‘offshore’) had existed in a sphere of relative peace and solitude providing financial services of varying degrees of sophistication to onshore, whilst correspondingly supporting their own existence. However, since the late 1990s tax havens have found themselves the target of an irrefutable movement by particular international financial organisations ‘Organisations’) within the International Financial Architecture (‘IFA’). The Organisation of Economic Cooperation and Development (OECD) has

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Avi, Maria Silvia. "Income Taxes: Objective Values or Subjective Values as They Result from Financial Statements that Contain Subjective Data or Values Determined Subjectively by Financial Reporting Preparers?" Journal of Economics and Public Finance 7, no. 5 (2021): p91. http://dx.doi.org/10.22158/jepf.v7n5p91.

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Research on more than 1500 Italian companies from 2016 to 2019 shows that the inclusion of tax values in financial reporting without any economic content is a widespread accounting practice. Tax interferences in financial reporting have various motivations and prove consequences both inside and outside the company. In the following pages, we will illustrate the results of the analysis carried out, the motivations leading to the incorrect accounting behaviour of the implementation of tax interferences and the consequences resulting from this widespread practice. It should be noted that tax inte

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Nanthakumar Loganathan, Norsiah Ahmad, and Thirunaukarasu Subramaniam. "The Dynamic Effects of Growth, Financial Development and Trade Openness on Tax Revenue in Malaysia." International Journal of Business and Society 21, no. 1 (2020): 42–62. http://dx.doi.org/10.33736/ijbs.3222.2020.

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This study explores the effects of domestic financial development, growth and trade openness on tax collection for Malaysia using the ARDL and bootstrap rolling window estimates covering the period 1970-2017. The empirical results suggest that, the presence oflong-run relationship between tax revenue and per capita GDP and short-run relationship between tax collection, economic growth, financial development and trade openness. We foundthatthere is a short-run unidirectional causality running between tax collection, economic growth and financial development. This result suggests that, in the lo

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Ridwan, Muhammad. "PENGARUH MULTINATIONALITY DAN TIMELINESS OF FINANCIAL REPORTING TERHADAP PENGHINDARAN PAJAK." JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG 7, no. 1 (2019): 46. http://dx.doi.org/10.32493/jiaup.v7i1.2203.

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Tax Avoidance is a step taken by many taxpayers because it doesn’t violate the law, supporting factors can be in the form of Multinationality and Timelinessn of Financial Reporting. This researchh was conductedn on companies listed on the Indonesia Stockn Exchangenduring the observation period of 2012-2016. The sampling method used was purposive samplingg method with a sample of 32 consisting of 8 manufacturing companies over a period of 4 consecutive years of observation. Based on the result of multiplee linear analys regression, the result of the study show that the Multinationality variable

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Hussein, Ramadhan Makame, and Zuhura Mohammed Abdallah. "FINANCIAL DEVELOPMENT AND TAX REVENUE IN TANZANIA: ANALYZE THE IMPACT OF FINANCIAL DEPTH ON TAX REVENUE." ASIAN JOURNAL OF ECONOMICS AND FINANCE 4, no. 3 (2022): 321–30. http://dx.doi.org/10.47509/ajef.2022.v04i03.04.

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The purpose of this research was to consider the influence of financial development on Tanzania’s tax revenue. To accomplish the intent of this study, the main specific objective was concerned about the effect of financial depth on tax revenue in Tanzania. Design/methodology: This study adopted quantitative approach and time series as research design, this study was conducted in Tanzania. Because of the accessibility of the data for the time of 1996-2020.The annual time series data for the Tanzanian financial development and tax revenue were obtained from secondary sources which include the Wo

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Detquizan Ramirez, Lizbet Yaqueline, Sarita Ester Ullilen Goña, Victor Hugo Puican Rodriguez, Diego Isidro Ferré López, Abel Salazar Asalde, and Waldemar Ramón García Vera. "Impact of tax benefits on Peruvian companies' financial results." Sapienza: International Journal of Interdisciplinary Studies 5, no. 3 (2024): e24056. http://dx.doi.org/10.51798/sijis.v5i3.747.

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This study investigates how tax benefits influence corporate profitability in companies in Chachapoyas, Peru, emphasising the importance of proper fiscal management to improve financial performance. The relevance of tax incentives in profitability management is discussed, and challenges associated with legislative uncertainty and the lack of tax training are examined, which limit efficiency in resource management and the optimisation of financial assets. Using a quantitative approach, financial and tax data are analysed to examine the relationship between tax benefits and corporate profitabili

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Alifah Fauziyah, Siti, and Rian Sumarta. "Pengaruh Financial Distress dan Faktor Lainnya terhadap Penghindaran Pajak." E-Jurnal Akuntansi TSM 3, no. 1 (2023): 33–46. http://dx.doi.org/10.34208/ejatsm.v3i1.1860.

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The objective of this research is to obtain empirical evidence about the effect financial distress, managerial ownership, audit committee, size board of director, size of the independent board of commissioners, institutional ownership, and profitability on tax avoidance. The population in this research is manufacturing companies listed in Indonesia Stock Exchange from the year of 2019-2021. Samples were obtained through a purposive sampling method in which 234 data were taken as the sample. This research uses multiple regression methods to test the hypotheses. The result of this research indic

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MILLER, A. A., and N. V. MILLER. "APPLICATION OF TAX ADVANTAGES OF STRUCTURAL FINANCIAL PRODUCTS IN ORDER TO STIMULATE THE REGIONAL ECONOMY." Herald of Omsk University. Series: Economics 20, no. 4 (2022): 115–24. http://dx.doi.org/10.24147/1812-3988.2022.20(4).115-124.

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The article examines the tax aspects of individuals' investments in structural financial products. The purpose of the work is to analyze and substantiate the tax advantages of structural financial products and the possibility of using the identified potential in the interests of the development of the regional economy. The methods used include analysis, systematization, synthesis, modeling, applied methods. The result of the study is the substantiation of the tax advantages of investing in structural financial products. Modeling and scenario analysis of probable investment results were carried

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Amarissa, Gabriel Nadya, Nofri Nautani, Mansur Yal Harist, and Chandra Rony Lumbantobing. "FINANCIAL FACTORS INFLUENCE ON TAX AGGRESSIVENESS (Study on Indonesian Consumption Sectors 2018-2020)." Riset 5, no. 1 (2023): 029–41. http://dx.doi.org/10.37641/riset.v5i1.213.

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Taxes, viewed from the government's point of view, are the largest source of revenue. Such a significant contribution to the state makes the government pays more attention and create more effort to optimize tax revenue. However, from the company's viewpoint, tax payments are considered as costs and affect them by reducing their profits. Therefore, the differences in perspective between the government and the corporations will result in companies neglecting to pay taxes. This study analyzes the effect of profitability, company size, and capital intensity on tax aggressiveness listed on the Indo

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., Ardy, and Ari Budi Kristanto. "FAKTOR FINANSIAL DAN NON FINANSIAL YANG MEMPENGARUHI AGRESIVITAS PAJAK DI INDONESIA." Media Riset Akuntansi, Auditing & Informasi 15, no. 1 (2015): 31–48. http://dx.doi.org/10.25105/mraai.v15i1.2086.

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Tax aggressiveness conveys benefit in promoting tax payers’ efficiency, but alsobringing the risk at once. The efficiency can be reached through minimizing the tax payment. On the other hand, tax payers’ reputation and firm value may be weakened if the tax aggressiveness is put into opportunistic objective. This paper aims to investigate whether the financial and non-financial factors influence the tax aggressiveness. Financial factors comprise leverage and liquidity. Moreover, the nonfinancial factors cover the proportion of independent commissioners, audit committee and family ownership. Fur

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Khamisan, Mayang Sekar Pembayun, and Silvy Christina. "Financial Distress, Tax Loss Carried Forward, Corporate Governance and Tax Avoidance." GATR Accounting and Finance Review 5, no. 3 (2020): 87–94. http://dx.doi.org/10.35609/afr.2020.5.3(1).

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Objective – This study aims to obtain empirical evidence about the factors that influence tax avoidance. The independent variables tested in this research were financial distress, tax loss carried forward, institutional ownership, managerial ownership, audit committee, audit quality, firm size, and return on assets with e Cash Effective Tax Rate (CETR) used as a dependent variable in this study. Methodology/Technique – The companies used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2016-2018. The number of research samples use

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Mkenda, Gregory, Mariam Nchimbi, and Deogratius Mahangila. "Moderating Effect of Financial Condition on the Influence of Tax Knowledge on Tax Compliance Behaviour among SMEs in Tanzania." Business Management Review 26, no. 2 (2023): 73–92. http://dx.doi.org/10.56279/bmrj.v26i2.5.

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This paper examines the moderating effect of financial conditions on the influence of tax knowledge on tax compliance behaviour among SMEs in Tanzania. A cross-section survey of 377 SMEs-Owners was conducted in three regions of Tanzania - Dar es Salaam, Morogoro and Mbeya. Descriptive and partial least square path modelling were used for data analysis, with the aid of SPSS and SmartPLS3.0. The findings of the study supported the hypothesised direct relationship that tax knowledge has a significant positive influence on tax compliance behaviour among SMEs in Tanzania. The findings imply that SM

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Koltchin, Sergey P., and Altelfah Rasha. "THE POTENTIAL OF PROFIT TAXATION TO STABILIZE THE FINANCIAL CONDITION OF THE ORGANIZATION DURING INFLATION BURSTS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 11/4, no. 14 (2023): 97–103. http://dx.doi.org/10.36871/ek.up.p.r.2023.11.04.013.

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The authors give tax methods that can be used during the inflation periods, given that taxes are one of the financial policy tools used to achieve economic stability, where the income tax is controlled to achieve economic goals, and in this study the inflationary adjustment coefficient is designed to calculate, In addition, introduce into tax legislation the concept of estimated income tax as a hypothetical amount of financial result, which could receive an economic entity during financial and economic activities under normal planned conditions, in the absence of emergency factors brought by d

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Nurhandono, Furqon, and Amrie Firmansyah. "PENGARUH LINDUNG NILAI, FINANCIAL LEVERAGE, DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK." Media Riset Akuntansi, Auditing & Informasi 17, no. 1 (2017): 31. http://dx.doi.org/10.25105/mraai.v17i1.2039.

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<em>This research is aimed to provide empirical evidence about relationship between hedging, financial leverage, and earnings management on tax aggressiveness.</em> <em>Frank and Rego (2009) defines tax aggressiveness as the act of manipulation to reduce the amount of taxable income through tax planning efforts either it can or can not be categorized as an act of tax evasion. Using purposive sampling this research selected 24 firms that are listed in Indonesian Stock Exchange from 2011-2015 as samples. The result of multiple regression of panel data shows that there is positi

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Tangke, Paulus, Gracia E. Lauren, Anthony Holly, and Robert Jao. "PERAN CORPORATE GOVERNANCE DALAM MEMODERASI PENGARUH FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE." Jurnal Ilmiah Akuntansi Peradaban 8, no. 2 (2022): 285–304. http://dx.doi.org/10.24252/jiap.v8i2.32015.

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This study aims to investigate the moderating role of corporate governance on the effect of financial distress on tax avoidance. The theory used in this study is agency theory. This study uses secondary data obtained by using documentation method. Data source in this research is the annual reports of property and real estate sector companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The method used for data analysis is moderated regression analysis. The result of this research indicate that financial distress has a positive and significant effect on tax avoidance. Further

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Widayanti, Novita Christy, and Theresia Woro Damayanti. "PERTUMBUHAN PENJUALAN, FINANCIAL DISTRESS, PREFERENSI RESIKO: APAKAH MASA PANDEMI COVID-19 BERPERAN?" Jurnal Akuntansi Kontemporer 14, no. 3 (2022): 127–50. http://dx.doi.org/10.33508/jako.v14i3.3646.

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Research Purposes. This study aims to examine the impact of sales growth and financial distress on tax aggressiveness and executive risk preference factors as moderating variables and examine the differences in these impacts before and after the COVID-19 pandemic. Research Methods. The design for this study is quantitative research with secondary data. Data were obtained from the quarterly reports of manufacturing companies listed on the Indonesia Stock Exchange in 2019 and 2020. Data analysis technique used are regression analysis and moderated regression analysis (MRA). Then, coefficient dif

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Lopo Martinez, Antonio, José Enrique Teixeira Reinoso, Rafael Moreira Antonio, and Rogiene Santos. "Financial Derivatives, Hedge Accounting and Tax Aggressiveness in Brazil." Contabilidad y Negocios 15, no. 29 (2020): 19–39. http://dx.doi.org/10.18800/contabilidad.202001.002.

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This study investigated the relationship between the use of financial derivatives by non-financial corporations and tax aggressiveness in Brazil. In research on the American market, evidence was identified that non-financial entity users of financial derivatives were more tax aggressive. However, there is no reason to assume that this behavior is replicated in the Brazilian market, since tax legislation does not offer the same economic incentives, i.e., since it imposes limits on the tax deductibility of losses with these financial instruments, except in derivatives’ well-documented and proven

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Setiawan, Ade Budi, and Siti Meliana. "ANALISIS KEPATUHAN WAJIB PAJAK HOTEL BERDASARKAN PEMERIKSAAN PAJAK, SANKSI PERPAJAKAN, KONDISI KEUANGAN DAN PREFERENSI RESIKO PADA HOTEL-HOTEL YANG TERDAFTAR DI BAPPENDA KABUPATEN BOGOR." JURNAL AKUNIDA 3, no. 2 (2017): 11. http://dx.doi.org/10.30997/jakd.v3i2.985.

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This research was aims to determine the influence of tax audit, tax penalties, financial condition and risk preference on tax compliance in paying taxes hotels at BAPPEDA (Revenue Service), Bogor. The population in this study are all registered taxpayer hotels in BAPPEDA (Revenue Service), Bogor .The sampling method used in this research is purposive sampling with criteria are accounting staff and tax professional of tax compliance in taxpayers hotels, who can’t reach tax revenue targets during 2014-2015. The datas in this study was obtained by distributing questionnaires to 52 respondents on

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Balandina, Anna S. "Current trends in the formation of tax payments for the oil and gas sector of the Russian Federation." Bulletin of the Far Eastern Federal University. Economics and Management, no. 2(82)2017 (August 4, 2017): 80–88. https://doi.org/10.5281/zenodo.819517.

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<em>The author reviewed current trends in the taxation of oil and gas resources. We describe advantages and disadvantages of two main approaches of the financial result taxation in the extraction of oil and gas - the tax on additional income and tax on the financial result. In conclusion, it is stressed that it is necessary to change the current instruction for calculating the cost of oil and gas, as well as on the reclassification of expenses, for the purpose of calculating the corporate income tax, according to the specifics of the oil and gas industry.</em>

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Nguyen Ngoc Hieu, Nguyen Anh Phong. "Tax Competition, Local Financial Autonomy and Firm Performance in Vietnam." Journal of Information Systems Engineering and Management 10, no. 18s (2025): 575–86. https://doi.org/10.52783/jisem.v10i18s.2951.

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This study assesses the impact of institutional factors such as: the level of local financial autonomy, provincial tax competition, provincial competitiveness, the level of technology use and provincial digital transformation on business performance of enterprises in provinces, cities and different regions of Vietnam, in the period from 2017 to 2021. Introduction: The author based on previous studies, develops research gaps in variable construction, model construction and synthesizes results from econometric models and at the same time gives some implications for businesses and government mana

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Kristanto, Ari Budi. "FAKTOR FINANSIAL DAN NON FINANSIAL YANG MEMPENGARUHI AGRESIVITAS PAJAK DI INDONESIA." Media Riset Akuntansi, Auditing dan Informasi 16, no. 1 (2017): 53. http://dx.doi.org/10.25105/mraai.v16i1.2058.

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<p><em>Tax aggressiveness conveys benefit in promoting taxpayers’ efficiency,but also bringing the risk at once. The efficiency can be reached through minimizing the tax payment. On the other hand, tax payers’ reputation and firm value may be weakened if the tax aggressiveness is put into opportunistic objective.This paper aims to investigate whether the financial and non-financial factors influence the tax aggressiveness. Financial factors comprise leverage and liquidity. Moreover, the nonfinancial factors cover the proportion of independent commissioners, audit committee and fami

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Sutardi, Fitrah Diraya, Nur Halimah Sidik, and Tiar Lina Situngkir. "Literature Review: Analysis of the Application of Fiscal Reconciliation in Some Companies." BUDGETING : Journal of Business, Management and Accounting 6, no. 1 (2024): 256–60. https://doi.org/10.31539/budgeting.v6i1.10697.

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Fiscal reconciliation is the process of adjusting commercial financial statements with tax calculations carried out to meet applicable tax regulations and to solve the differences between fiscal financial reports and commercial financial reports. This process ensures that the company complies with tax regulations and stays clear of possible penalties or fines. Due to differences in tax and accounting procedures that may have an impact on financial statements and tax liabilities, analysis of the application and computation of fiscal reconciliation in many businesses is a pertinent topic. Togeth

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Omolola Christiana, Adebayo, and Olatunji Opefolu Francis. "Corporate Tax and Financial Performance: A Case of Listed Consumer Goods Firms in Nigeria." International Journal of Research and Innovation in Social Science IX, no. V (2025): 1928–36. https://doi.org/10.47772/ijriss.2025.905000152.

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This research investigated the effect of corporate tax on the financial performance of consumer goods companies in Nigeria. The study specifically evaluated the impacts of company income tax, capital gains tax, and withholding tax on financial performance. For data collection, secondary sources were utilized. The data for this study was sourced from the annual reports of five selected consumer goods firms in Nigeria, and it spanned a five-year timeframe from 2019 to 2023. The research employed inferential analysis techniques. The inferential analysis techniques included Pearson’s correlation a

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Vržina, Stefan. "Disclosure of tax risk in financial statements: The case of banks in the Republic of Serbia." Bankarstvo 50, no. 4 (2021): 10–35. http://dx.doi.org/10.5937/bankarstvo2104010v.

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An increasing number of companies has been paying attention to tax risk in the last decade. Tax risk may arise as a result of unintentional employee mistakes when calculating tax burden, but also as a result of implementation of risky tax avoidance strategies. Research in this paper is conducted in order to study the determinants of disclosure of tax risk in banks in the Republic of Serbia. Therefore, the research captured twenty-six banks in the period between 2018 and 2020. Results show that most banks disclose information on tax risk, though they are only formal and generalized. In addition

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Chukwuma-Eke, Ezinne C., Olakojo Yusuff Ogunsola, and Ngozi Joan Isibor. "Developing a Tax Compliance and VAT Management Framework for Streamlining Financial Reporting in Oil and Gas Operations." International Journal of Social Science Exceptional Research 3, no. 1 (2024): 230–50. https://doi.org/10.54660/ijsser.2024.3.1.230-250.

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Tax compliance and Value-Added Tax (VAT) management are critical components of financial reporting in the oil and gas industry, given its complex regulatory landscape, cross-border transactions, and high-value capital investments. Failure to comply with tax regulations can result in severe financial penalties, legal risks, and operational inefficiencies. This paper presents a structured framework for developing a tax compliance and VAT management system tailored to oil and gas operations, ensuring financial accuracy, regulatory adherence, and enhanced reporting efficiency. The proposed framewo

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Resmi, Siti, Reza Widhar Pahlevi, and Fran Sayekti. "Implementation of financial report and taxation training: performance of MSMEs in Special Regions Yogyakarta." Jurnal Siasat Bisnis 25, no. 1 (2021): 57–68. http://dx.doi.org/10.20885/jsb.vol25.iss1.art5.

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This study aims to determine and analyze the application of financial report and taxation training for Micro, Small, and Medium Enterprises (MSMEs) as well as any constraints faced ahead. This study observed 25 MSMEs in Special Region of Yogyakarta using a convenience sampling method. The data used are primary data obtained through interviews and focus group discussions. This research used qualitative analysis techniques. The result shows that MSMEs did not keep records because it was difficult and inconvenient. It also found that MSMEs have a tax ID number (NPWP) but did not pay and report th

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Juanda, Variska. "Pengaruh Financial Distress, Leverage Dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Food And Beverages Yang Terdaftar Di BEI Tahun 2015 - 2020." Journal of Economic, Bussines and Accounting (COSTING) 6, no. 2 (2023): 1200–1209. http://dx.doi.org/10.31539/costing.v6i2.4814.

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The target of this study is to evaluate the simultaneous and partial influence of Financial Distress, Leverage, and Firm Size to Tax Avoidance. The data of the research contains of quantitative research using secondary data of annual company financial statements. The population of this research is focused on food and beverages company listed in Indonesia Stock Exchange from 2015- 2020. The population of food and beverages companies are 30 in total, 14 of them are qualified. 63 data from 14 companies are taken as the samples of the research. This research involves multiple linear regression ana

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Rasji, Rasji, Aurelius Steven Beale, and Michael Kalep Simarmata. "Indonesian Tax Law Reform to Encourage Sustainable Economic Growth." QISTINA: Jurnal Multidisiplin Indonesia 2, no. 2 (2023): 1268–78. http://dx.doi.org/10.57235/qistina.v2i2.1233.

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Indonesia's state tax functions as a means of collecting state revenue, also known as the budget, and has a regulatory function. MSMEs are key tools to achieve the Sustainable Development Goals. It is considered an economic engine used as the main tool to reduce poverty through promoting sustainable development projects. The success of MSMEs in growing the national economy is evident in their financial performance reports. The research methodology presented in this article uses an interpretive analysis of the concepts presented in this article by applying a three-dimensional model to discuss t

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Estralita Trisnawati, Wilfon Arviant,. "Pengaruh Derivatif Keuangan Dan Tax Avoidance Terhadap Pengungkapan Pajak Pada Perusahaan Manufaktur." Jurnal Paradigma Akuntansi 4, no. 1 (2022): 470. http://dx.doi.org/10.24912/jpa.v4i1.17567.

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The purpose of this research is to verify and analyze the effect of financial derivative and tax avoidance on tax disclosure. Population in this research is manufacturing firms listed on Bursa Efek Indonesia (BEI) period of 2010-2019. By using purposive sampling method, 220 sample of 22 firms are meet the criteria of the sample. This study use secondary data which were processed using IBM SPSS Statstics 23 and SmartPLS 3 softwares. The result of this research show that financial derivative and tax avoidance have a negative effect on tax disclosure.

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Blikhar, M., N. Ortynska, О. Dufeniuk, M. Vinichuk, and О. Matviienko. "ECONOMIC AND LEGAL MECHANISM FOR COMBATING LEGALIZATION (LAUNDERING) OF INCOME RESULTING FROM TAX EVASION IN THE CONTEXT OF DEOFFSHORIZATION OF UKRAINE’S ECONOMY." Financial and credit activity problems of theory and practice 5, no. 40 (2021): 497–505. http://dx.doi.org/10.18371/fcaptp.v5i40.245204.

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Abstract. Growing trends in the shadowing of the international and national economy contribute to the strengthening of legalization of income resulting from tax evasion, using offshore zones, which have favorable fiscal and monetary and financial regimes, with a high degree of protection of banking and trade secrecy, as well as loyalty to institutional regulation. In recent years, the problem of legalization (laundering) of income from tax evasion in offshore zones has become more acute, caused by the violation of Ukraine’s national interests due to the reduction of tax revenues to the state b

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