This thesis presents a three part methodology for analyzing the flow of taxable income in large partnership structures. The method forms the basis for prototypical software which would clarify many complicated basis adjustment issues associated with partnership taxation. Partnerships, the most common form of “flow-through” tax entities, have rapidly increased in size, complexity and economic re...

Penelitian ini bertujuan untuk mengetahui pengaruh Foreign Activity, Sales Growth, Profitability terhadap Tax Avoidance dengan Political Connection sebagai variabel moderasi (studi empiris pada perusahaan manufaktur yang terdaftar di LQ45 Tahun 2017-2020). Data digunakan dalam penelitian merupakan data sekunder dari annual report Bursa Efek Indonesia. Metode adalah metode analisis regresi linea...

This study examines the effects of independent commissioners, profitability, and company size on tax avoidance in consumer non-cyclical companies listed Indonesian Stock Exchange between 2019 2021. To measure avoidance, used effective Tax Rate as dependent variable, while served variables. The number research samples taken from 22 obtained using by purposive sampling method. data were analyzed ...

This study aims to determine whether tax avoidance and risk have an influence on firm risk. uses data in the form of annual financial statements manufacturing companies listed Indonesia Stock Exchange (IDX) from 2014 2018. The results this show that a positive effect prove signaling theory company management sends signals information about investors. investors then use as tool making decisions ...

<p>This research aimed to analyze the effect of economic and social dimensions Corporate Social Responsibility (CSR) company size toward tax avoidance. The proxy measure avoidance used in this is Effective Tax Rate (ETR). sample uses manufacturing companies sector consumer goods industry basic industries chemical listed Indonesia Stock Exchange (IDX) for pre-covid 19 (2014 – 2018). analys...

Corporate Governance dan Tax Avoidance Di Indonesia (Literature Review). governance merupakan suatu mekanisme pengawasan pengendalian manajemen perusahaan, menjadi alat untuk menekan tindakan tax avoidance di Indonesia. Penelitian ini bertujuan mengetahui dampak corporate melaui recent article. Metode penelitian yang digunakan adalah literature review, dengan menelaah penelitian-penelitian sebe...

The purpose of this study was to determine the effect capital intensity and independent commissioners on tax avoidance with firm size as a moderating variable. type data used in research is secondary data, obtained from 2017-2021 Financial Report Annual Report. population are manufacturing companies consumer goods industry sector which listed Indonesia Stock Exchange for period. sampling method...

Penelitian ini bertujuan untuk melakukan pengujian secara empiris pengaruh Corporate Social Responsibility (CSR), leverage, dan profitabilitas terhadap tax avoidance. Populasi yang digunakan pada penelitian adalah perusahaan sektor pertambangan terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2016-2020. Pengambilan sampel menggunakan teknik purposive sampling sehingga menghasilkan jumlah se...