We examine exogenous changes in state corporate income taxes over the 1988-2006 period and find that tax decreases significantly boost both the quantity, measured by the number of patents, and the quality, measured by citations per patent, of innovative output, while tax increases have little impact on innovation. Most of the impact of tax changes on innovation occurs two or more years after th...

Penghindaran pajak telah menjadi isu global yang banyak diperbincangkan di berbagai negara dunia. Setiap tahun diperkirakan ada kerugian sekitar Rp69 triliun akibat skema penghindaran Indonesia. Metode penelitian ini menggunakan metode kualitatif, sedangkan teknik pengumpulan data dilakukan dengan penelusuran dari sumber, baik itu melalui pemberitaan media cetak atau elektronik. Hasil menunjukk...

The tax-systems perspective considers a variety of costs and behavioral margins often ignored in standard tax analysis: administrative and compliance costs, evasion and avoidance behavior, and multiple non-rate tax-system instruments (e.g., withholding and public disclosure). We show how the standard optimal tax framework can be augmented to include these new sources of cost and behavioral resp...

Hidden from the public eye financial capital has been completely reconfigured over the past thirty years in order to bypass nationally-based tax and regulatory regimes. Using the 70 plus tax havens dotted across the globe, wealthy individuals and transnational businesses have adopted highly aggressive tax avoidance strategies, whilst also forcing the governments of mainstream nations to engage ...

The purpose of researchers in carrying out research is to: Analyze how much managerial ownership influences Independent Commissioners, Audit Committees, Financial Distress, and Company Size, size can moderate the independent variables. Researchers conducted on all manufacturing companies that were listed Indonesian Stock Exchange from 2016 to 2020. In determining sample, researcher used a purpo...