This study aimed to examine the effect of audit committee, family ownership on tax avoidance by focusing manufacturing companies Iisted in lndonesia Stock Exchange period 2017-2019. Tax is a dependent variable, while and independent variables. The sampling method used was purposive with sample 47 during observation 3 years row produce total 141 samples. analysis technique this research multiple...

To analyze thermal responses of Caenorhabditis elegans in detail, distribution of a worm population and movement of individual worms were examined on a linear, reproducible and broad temperature gradient. Assay methods were improved compared with those reported previously to ensure good motility and dispersion of worms. Well-fed, wild-type worms distributed over a wide temperature range of up t...

Issue: Vol 168, Issue 4327 [2] Related articles: Messy liquidation [7] Is that clear? [8] Do we have a group? [9] PETE MILLER asks where we now stand with the complex transactions in securities legislation KEY POINTS The basic framework of ITA 2007, s 684. Activities that fall within the definition of a 'transaction in securities'. The receipt of 'relevant con...

JOHN CHRISTENSEN AND RICHARD MURPHY ABSTRACT Tax revenues are the lifeblood of democratic government and the social contract, but the majority of multinational businesses have been structured so as to enable tax avoidance in every jurisdiction in which they operate. John Christensen and Richard Murphy of the tax justice network argue that policy measures are required to redress the distortions ...

Abstract: “Was taxation so heavy in the Russian transition that firms could not stay afloat?” is the question that this paper aims to answer. It details the fiscal structure and uses data from a number of sources to calculate statutory tax rates faced by businesses in 1995. The results show that statutory rates were manageable in the short run but unsustainable for several sectors in the long r...

This study aims to determine, analyze and describe the effect of fixed asset intensity sales growth on tax avoidance. The method used in this research is descriptive verification with a quantitative approach which sourced from annual report food beverage manufacturing companies listed Indonesia Stock Exchange (BEI). sampling technique was using purposive technique. data obtained were analyzed s...

Tax Avoidance is conducted by the taxpayer to minimize company’s tax burden. The objective of this research was examine determinants profitability, public ownership and fiscal loss compensation practice avoidance in companies listed on Indonesia Stock Exchange for period 2015-2019. Book Different used as a benchmark avoidance. data were obtained from company financial statements annual reports ...