Raising domestic tax revenues is a priority for most sub-Saharan African countries. But the tax bases in most African countries are undermined by widespread tax avoidance and evasion. A new study from CMI supports the claim that improved knowledge about the tax system makes a difference in people’s willingness to pay tax. The study shows that exposure to Value-AddedTax (VAT) makes people take a...

This research aims to analyze the effect of accruals, leverage, and operating cash on earnings persistence by using book tax difference as moderation in manufacturing companies listed Indonesia Stock Exchange during 2018-2020. The sample was selected purposive sampling method many 40 with a total 120 data for three years. technique uses multiple regression analysis is processed Eviews 12.0 Micr...

This paper argues that a risk averse of workers after-tax reservation wage the difference between her reservation wage and the tax needed to fund the unemployment insurance system when liquidity constraint binds exists and it is unique. The optimality of unemployment insurance based on the responsiveness of reservation wage to unemployment benefit shows the disincentive effect, i.e. higher unem...

The Iranian economy in recent years is due to the development of economic sanctions, a sharp decline in the price of oil and the deficit resulting from revenue - dependent on oil revenues and the trend towards tax revenues. While comparing the volume of the Iranian economy with the amount of tax income indicates the existence of a relatively significant tax gap. The tax gap is the difference be...

ABSTRACT This paper aimed to evaluate the moderation by variables related incentives for earnings management (indebtedness, profitability, and size) over effect of change in standards (accounting or tax) on book-tax differences (BTD). The end Transitional Tax Regime (RTT) enables us symmetry between divergence reconvergence accounting tax standards, helping identify moderating characteristics s...

Tax avoidance is one of the methods used by taxpayers to prevent tax payments legally reducing amount so as not violate regulations. This research was determine effect internal control on avoidance. study also investigates whether family ownership moderate relationship and environmental uncertainty uses a sample non-financial companies. Total 176 companies listed Indonesia Stock Exchange in 201...

In recent years, the publishing industry has undergone significant change related to the emergence of information technology and communication, leading to the emergence of electronic books substitutes the traditional book. This new reality has an impact on the cultural industry and requires the adaptation of public regulations affecting the production and consumption of eBooks, avoiding situati...