This paper uses data on actual returns on taxable bonds, tax-exempt bonds, and a small sample of equity mutual funds over the 1962-1998 period to compare two asset location strategies for retirement savers who invest in equities through equity mutual funds. The first strategy, ‘defer stocks first,’ gives priority to holding equity mutual funds in a saver’s tax-deferred account, while the second...

Literature in tax avoidance indicates that the proceeds of tax avoidance can be invested on production affairs, which in turn enhance the future expected cash flow, thereby reducing the cost of equity. Based on this reasoning, the present study aims to examine whether tax avoidance is associated with the cost of equity with emphasis on the moderating effect of outside monitoring. To calculate t...

The theory of tax competition suggests that different tools might be used to attract physical capital and taxable profits. While it is assumed that FDI in real activity is deterred by high effective taxes, investment undertaken for purpose of profit-shifting is deterred by a higher statutory tax rate. Using information from the RWI-Database "Globalisation", which contains statistics about forei...

Taxes make up the bulk of any government revenue and provide a sustainable source of revenue. In recent years, the main focus of the tax reform program, in almost all countries of the world, has been on VAT. But a major problem in the effective implementation of VAT, which is a nascent tax base in countries, is the phenomenon of tax evasion. Therefore, one of the most basic steps in preventing ...

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh net profit margin dan return on assets terhadap effective tax rate pada perusahaan subsektor makanan minuman. Dalam data yang digunakan sekunder dengan sampel sebanyak 7 30 terdaftar di BEI Adapun model regresi dipergunakan dalam menggunakan Analisa Regresi Berganda. Hasil secara uji t (parsial) menunjukan bahwa berpengaruh rate. Sedan...

This study aims to determine the effect of foreign ownership, audit quality and effective tax rate on transfer pricing. uses a sample mining companies listed Indonesia Stock Exchange (IDX) during 2018-2021 period. The sampling method used purposive with criteria set by researcher so that 24 was in this study. Management data research using multiple linear regression. results indicate share owne...