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Journal articles on the topic 'Avoidance practice'
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YUSUF, HIMAWAN, and JAKA ISQIYARTA. "ANALISIS PRAKTIK PENGHINDARAN PAJAK DI BIDANG IMPOR PADA KEPAILITAN PERUSAHAAN EKSPOR IMPOR." Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan 12, no. 1 (June 28, 2019): 20–30. http://dx.doi.org/10.48108/jurnalbppk.v12i1.361.
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ANALYSIS OF IMPORT TAX AVOIDING PRACTICES IN THE BANKRUPTCY OF EXPORT-IMPORT COMPANIES. Import tax is a high tax burden for the company. This makes some company try to reduce the import tax burden, one of which is to utilize a bankruptcy. The study aims to analyze the practice of import tax avoidance in the bankruptcy of companies and its accompanying motivation and to analyze about the effectiveness of Customs actions to prevent the practice of tax avoidance. Qualitative methods with a case study approach are used to analyze tax avoidance practices in bankruptcy of three import-export companies which were then called by the initials XYZ. Based on the results of the analysis, it is concluded that there has been a practice of tax avoidance with various motivations. Customs action to prevent the practice of tax avoidance has been less effective due to various constraints.
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Howarth, Peter H. "ALLERGEN AVOIDANCE AND CLINICAL PRACTICE." Clinical Experimental Allergy 23, s1 (February 1993): 7. http://dx.doi.org/10.1111/j.1365-2222.1993.tb02923.x.
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Gunawan, Andrew. "Peranan Good Corporate Governance Dalam Meminimalisir Praktik Penghindaran Pajak Pada Perusahaan Go Publik." Owner 6, no. 1 (January 1, 2022): 379–85. http://dx.doi.org/10.33395/owner.v6i1.618.
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The principle of responsibility is one of the important points in the sustainability of a company. Unfortunately, this principle is often ignored, one of which is the prevalence of tax avoidance practices. Tax avoidance is not something "wrong" and violates the "law", but it is considered a bad practice from the perspective of investors' perceptions. In order to suppress this bad practice, a good governance system or what is often referred to as “Good Corporate Governance” has emerged. The results of the study found that the proportion of the board of commissioners who mastered accounting practices was unable to influence tax avoidance
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McGuire, Rose, and Ellen Norman. "A best practice cost avoidance initiative." British Journal of Nursing 28, no. 10 (May 23, 2019): 608. http://dx.doi.org/10.12968/bjon.2019.28.10.608.
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Ng, Suwandi, and Felicia Katrin Phie. "PENGARUH CORPORATE GOVERNANCE DAN POLITICAL CONNECTION TERHADAP TAX AVOIDANCE DAN DAMPAKNYA PADA NILAI PERUSAHAAN." SIMAK 18, no. 01 (May 31, 2020): 21–46. http://dx.doi.org/10.35129/simak.v18i01.110.
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This study aims to investigate the influence of corporate governance and political connection to tax avidance, and its impact on value of firm. The population used is all companies listed on the Indonesia Stock Exchange (IDX) with the study period 2015-2017. The sample size is 102 companies per year, selected by purposive sampling method. This study uses documentary data, namely annual reports and financial reports. Path analysis was used to analyze data and hypothesis test of mediation was done by sobel test.
The results of this study indicate that corporate governance has a negative and significant influence on tax avoidance, while the political connection has a positive and significant effect on tax avoidance. Tax avoidance has a negative and significant influence on firm value. In addition, tax avoidance can mediate the influence of political connection on firm value.
The implications of this research are companies with high levels of corporate governance practices that have better controls, thus reducing tax avoidance. While the relationship of political connection encourage companies to act more aggressively in tax avoidance action. Tax avoidance conducted by the company shows the practice of tax avoidanceso as to lower the level of investor confidence in investing its capital that impact on the decline in corporate value.
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Amaje, Elias, Feleke Gebremeskel, Girma Tufa, Miesa Gelchu, and Zelalem Jabessa Wayessa. "Colostrum Avoidance Practices and Its Associated Factors among Mothers of Children Aged Less Than 12 Months in Jinka Town, South Ethiopia, 2020. A Community Based Cross Sectional Study." Health Services Research and Managerial Epidemiology 9 (January 2022): 233339282211060. http://dx.doi.org/10.1177/23333928221106056.
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Background Even though colostrum discarding hurts child health, little is known about the extent of the problem and its contributing factors in Southern Ethiopia. This study aimed to determine the prevalence of colostrum avoidance practices and associated factors among mothers of children aged less than 12 months in Jinka town, South Ethiopia. Methods A community-based cross-sectional study was conducted at Jinka Town from March 1 to 30, 2020. A total of 420 mothers having children less than 12 months of age were selected by systematic sampling technique. The data were collected by using pretested interviewer-administered and semi-structured questionnaires. The data was entered using EPI DATA 3.1 and exported to SPSS version 23 for analysis. Descriptive statistics, binary and multivariable logistic regression analysis were done. Adjusted odds ratio with 95% CI at a p-value < 0.05 was estimated to identify statistically significant variables with colostrum avoidance practices. Results The prevalence of colostrum avoidance practice was 9.8% [95% CI: (6.9–12.5)]. Delayed initiation of breastfeeding [AOR = 9.08(95% CI 4.16–19.83)], lack of breastfeeding counseling [AOR = 2.33(95% CI 1.11–4.87)], home delivery of index child [AOR = 2.48 (95% CI 1.16–5.27)] and poor knowledge on breastfeeding [AOR = 4.55(95% CI 1.95–10.63)] were factors associated with colostrum avoidance practices. Conclusion Colostrum avoidance practice among mothers of children aged less than 12 months in Jinka town was high. Delayed initiation of breastfeeding, lack of breastfeeding counseling, home delivery, and knowledge of breastfeeding practice were factors associated with colostrum avoidance practice.
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Handoyo, Sigit, Aditya Pandu Wicaksono, and Atidira Darmesti. "Does Corporate Governance Support Tax Avoidance Practice in Indonesia?" International Journal of Innovative Research and Scientific Studies 5, no. 3 (August 2, 2022): 184–201. http://dx.doi.org/10.53894/ijirss.v5i3.505.
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Tax avoidance is an action taken by company management so that corporate tax payments are smaller than they should be. The practice of tax avoidance often occurs in companies in Indonesia related to the tax rate for business entities which is considered too high. This study was conducted to establish if the factors of corporate governance, sales growth and leverage have an impact on the practice of tax avoidance. Corporate governance in this study is divided into five, namely independent board of commissioners, institutional ownership, managerial ownership, audit committee, and audit quality. The sample in this study is mining companies listed on the Indonesia Stock Exchange. The method used to take the sample was purposive sampling. This study used multiple linear regression. The results showed that independent board of commissioners, institutional ownership, audit quality, sales growth, and leverage had no effect on tax avoidance, whereas managerial ownership and audit committee had a positive effect on tax avoidance. This shows the impasse of corporate governance in preventing tax avoidance and even the audit committee actually encourages tax avoidance. The implication of this research is that it is very important to have strict supervision of mining companies in Indonesia in respect of tax avoidance practices by relevant agencies such as the tax office so that it has an impact on the need for technical skills for tax officers to detect tax evasion by companies.
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Augustpaosa Nariman, Winda,. "Pengaruh Profitabilitas, Kebijakan Hutang, Ukuran Perusahaan, Pertumbuhan Penjualan Terhadap Praktik Penghindaran Pajak." Jurnal Paradigma Akuntansi 3, no. 2 (April 23, 2021): 629. http://dx.doi.org/10.24912/jpa.v3i2.11711.
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This study aims to study the effect of profitability, debt policy, company size and sales growth on tax avoidance practices on manufacturing companies listed on the IDX in 2017 - 2019. This study uses data from 50 manufacturing companies involved on the IDX in 2017-2019. The regression used to test the research hypothesis is panel data regression. Therefore, before testing hypotheses, classical assumptions are tested. The results showed that profits and total positive assets were significant to the practice of tax avoidance. While debt policy and sales growth have a significant negative effect on tax avoidance practice.
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Rim, Maaoui, Rouached Leila, Ben Tekaya Aicha, Saidane Olfa, Hfaiedh Meriem, Lajnef Ines, Mouhli Najla, Rahali Hajer, and Ksibi Imen. "Efficiency of Associating Therapeutic Patient Education with Rehabilitation in the Management of Chronic Low Back Pain: A Randomized Controlled Trial." Korean Journal of Family Medicine 43, no. 6 (November 20, 2022): 367–73. http://dx.doi.org/10.4082/kjfm.21.0223.
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Background: This study aimed to assess the benefits of associating rehabilitation with therapeutic patient education (TPE) to decrease fear-avoidance belief and pain and improve function in adults with chronic low back pain (CLBP).Methods: This randomized controlled study included 100 patients with CLBP according to the CONSORT (Consolidated Standards of Reporting Trials) guidelines. The patients were divided into two teams: group A that participated in the TPE in association with rehabilitation and group B that received rehabilitation only. Pain and functional amelioration were assessed initially (T0) and at the end of the program (T1) using a visual analog scale at rest, work, and activity, and the Echelle d’Incapacité Fonctionnelle pour l’Évaluation des Lombalgies scale. Psychological and apprehension and avoidance assessments were also conducted, including the evaluation of depression, anxiety, fear-avoidance belief, and kinesiophobia using the Hospital Anxiety and Depression Scale, Fear-Avoidance Beliefs Questionnaire, and Tampa scale of kinesiophobia scale.Results: The evaluation of progression initially (T0) and then at the end of the program (T1) revealed a significant reduction in pain at rest (P=0.00) and while working (P=0.00) and doing physical activity (P=0.03); a decrease in anxiety (P=0.03), fear-avoidance belief (P=0.03), and kinesiophobia (P=0.02); and an improvement in function (P=0.00) for patients in group A without amelioration of depression (P=0.15). Concerning group B, we identified a significant regression in pain at rest (P=0.001) and while working (P=0.03) and doing physical activity (P=0.00); depression (P=0.01); fear-avoidance beliefs (P=0.00); and kinesiophobia (P=0.002). Comparison between the groups revealed that associating TPE with rehabilitation resulted in a more significant improvement in function (P=0.00), anxiety (P=0.00), fear-avoidance belief (P=0.00), and kinesiophobia (P=0.00).Conclusion: Associating TPE with rehabilitation improved function and reduced fear, false beliefs, and kinesiophobia of movement in patients with CLBP.
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Lim, Setiadi Alim, and Lilik Indrawati. "Antisipasi Peraturan Perpajakan Di Indonesia Terhadap Praktek Perpajakan Negara-Negara Tax Haven." BIP's JURNAL BISNIS PERSPEKTIF 5, no. 2 (July 31, 2013): 168–93. http://dx.doi.org/10.37477/bip.v5i2.132.
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To attract investors, some countries called tax haven countries have done unfair taxation practices. The practice of taxation by the tax haven countries encourage further growth in the activity of tax avoidance and tax evasion internationally. Almost all countries in the world are harmed by the practice of taxation of tax haven countries. The OECD has limited the practices unfair taxation of tax haven countries. Each country around the world will try to anticipate intensely the activity of tax avoidance and tax evasion through international cooperation and incorporate prevention efforts in taxation regulations. This paper will try to assess whether the provision of taxation in Indonesia has been able to anticipate the activities of international tax avoidance and tax evasion.
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Arifin, M.A., Hashim, S., and Abdul Rashid, K. "Sulh: A Shariah-Compliant Dispute Avoidance Practice for the Construction Industry." global journal al thaqafah SI, no. 1 (June 30, 2022): 36–47. http://dx.doi.org/10.7187/gjatsi062022-4.
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Shariah is not just an Islamic law but also a moral code to guide man in enjoining good and abstaining from evil, which includes the actions of mitigating and resolving conflicts in society. Sulh is a form of peacekeeping mechanism laid down by the shariah, and in the Quran, Sulh is regarded as a form of conciliation and “the best form of settlement”. Traditionally, Sulh has been employed as a dispute resolution method in societies, from marital dispute to contractual disagreement. While many confined the spectrum on Sulh only in the area of dispute resolution, research on how Sulh could be employed as a dispute avoidance procedure is yet to be found, although, essentially it has been practiced as such by the Prophet and his companions. With regard to the construction industry, the dispute has caused multi-billion Ringgit of losses. While there are acceptable methods to avoid dispute from conventional perspective in the industry, dispute avoidance from the perspective of shariah has not been addressed. This paper aims to examine how Sulh could be employed as a procedure to avoid dispute. This study adopts qualitative methods where the secondary data are collected from books, journals, reports and statutes to review the practices of dispute avoidance in the construction industry, as well as in shariah. Moving on, the content analysis is adopted to analyse on how Sulh fits in the construction industry as a dispute avoidance practice by comparing the key criteria with the conventional dispute avoidance mechanisms. The finding shows that Sulh shares many similarities with the conventional dispute avoidance; thus, supporting the notion that dispute avoidance is not absolutely absent in shariah, which provides for a possibility to be applied in the construction industry.
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Risa, Nurma. "Good Corporate Governance, Corporate Value, Tax Avoidance and Financial Performance." JOURNAL OF AUDITING, FINANCE, AND FORENSIC ACCOUNTING 6, no. 2 (October 19, 2018): 71–82. http://dx.doi.org/10.21107/jaffa.v6i2.5020.
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If a company applies GCG practices it will have an impact on the value of the company. But the implementation of GCG alone is actually not enough to increase the value of the company, there are other things, namely the practice of tax avoidance and financial performance. This study aims to prove that tax avoidance and financial performance practices are intermediary variables in the relationship of GCG to corporate value. The sample of this study is companies that take the IICG survey and have CGPI scores, and are listed on the stock exchange in the period of 2012-2015. Path analysis is used as a method of data analysis. The results of the study show that the GCG practices influence the value of the company indirectly, but through the practice of tax avoidance and financial performance as intermediaries.
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Falbo, Teza Deasvery, and Amrie Firmansyah. "Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak." Indonesian Journal of Accounting and Governance 2, no. 1 (June 1, 2018): 1–28. http://dx.doi.org/10.36766/ijag.v2i1.6.
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The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratioindicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transferpricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well astransfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companieswhich are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, theselected samples in this study are 90 companies, so the total sample is 270 samples. The hypothesis examinationused in this study is multiple linear regression analysis of panel data.The results of this study suggest that thincapitalization is positively associated with tax avoidance,while transfer pricing aggressivenessis not associated withtax avoidance.
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Safitri, Nora, and Theresia Woro Damayanti. "Sales Growth dan Tax Avoidance dengan Kepemilikan Institusional Sebagai Variabel Pemoderasi." Perspektif Akuntansi 4, no. 2 (July 29, 2021): 175–216. http://dx.doi.org/10.24246/persi.v4i2.p175-216.
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Tax is an instrument that is needed in reducing the gap of state revenue, but, in fact, the tax revenue hasn’t reached the target yet due to tax avoidance. Tax avoidance is an arrangement to minimize or eliminate the tax burden borne. Some companies think that doing tax avoidance is a legal practice. Sales growth is important in a company, especially in working capital management, so the company can predict how much profit has been generated. However, whenever getting large profit, companies still practice tax avoidance. The existence of institutional ownership in the company can lead to a strict supervisory attitude towards management performance, so that the company performance increases and reduces the possibility of tax avoidance practices. The purpose of this study is to determine whether sales growth affects tax avoidance with institutional ownership as a moderating variable. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2010-2017 obtained using the purposive sampling method. Data analysis uses descriptive statistics, stationarity test, and panel data regression analysis. The results showed that sales growth positively influenced tax avoidance
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Wijaya, Suparna, and Dewi Sekarsari Kusumaningtyas. "Analyzing and Formulating a Statutory General Anti-Avoidance Rule (GAAR) in Indonesia." Jurnal Ilmiah Akuntansi dan Bisnis 15, no. 1 (January 20, 2020): 35. http://dx.doi.org/10.24843/jiab.2020.v15.i01.p04.
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Dealing with the practice of tax avoidance in general, many countries have compiled and implemented their own general anti-avoidance rules (GAAR). This research aims to explore the potential of statutory GAAR in handling tax avoidance practices in Indonesia and SAAR formulas that are suitable for the Indonesian context. This qualitative research employed a case study approach. Results show that the application of SAAR and the principle of substance over form in Indonesia cannot yet be applied properly; thus GAAR is needed. It is expected that the implementation of statutory GAAR can accommodate the limitations of regulators in light of unknown and future tax avoidance schemes..
Keywords: Tax-avoidance, tax planning, specific anti avoidance rule (SAAR), international tax
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Falbo, Teza Deasvery, and Amrie Firmansyah. "Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak." INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE 2, no. 1 (December 11, 2019): 1–28. http://dx.doi.org/10.36766/ijag.v2i1.11.
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The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratio indicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transfer pricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well as transfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companies which are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, the selected samples in this study are 90 companies, so the total sample is 270 samples. The hypothesis examination used in this study is multiple linear regression analysis of panel data.The results of this study suggest that thin capitalization is positively associated with tax avoidance,while transfer pricing aggressivenessis not associated with tax avoidance.
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Maitriyadewi, Ni Luh Ratna Pradnya, and I. Ketut Yadnyana. "Factors impact in tax avoidance practices before and during the COVID-19 pandemic." International journal of business, economics & management 5, no. 4 (October 12, 2022): 305–15. http://dx.doi.org/10.21744/ijbem.v5n4.1984.
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This study aims to obtain empirical evidence regarding the effect of sales growth, corporate risk, and inventory intensity on tax avoidance practice and whether there are significant differences in tax avoidance practice before and during the COVID-19 pandemic. The theory used in this research is agency theory and positive accounting theory. This research was conducted by taking the population of manufacturing companies listed on the Indonesia Stock Exchange from 2018-2021. Using the purposive sampling method per predetermined criteria, researchers obtained 51 sample companies. The data analysis technique used is multiple linear regression analysis and different tests. The results obtained are that sales growth and corporate risk variables have a negative effect on tax avoidance practice and inventory intensity positively affects tax avoidance practice. Meanwhile, there was no significant difference in tax avoidance before and during the COVID-19 pandemic. Keywords: Sales Growth, Corporate Risk, Inventory Intensity, Tax Avoidance, Covid-19
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Eiland, Lea S. "Characteristics of Pediatric Clinical Interventions Documented by a School of Pharmacy." Journal of Pediatric Pharmacology and Therapeutics 22, no. 3 (May 1, 2017): 186–92. http://dx.doi.org/10.5863/1551-6776-22.3.186.
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OBJECTIVES Documentation of interventions by pharmacists has become a standard of practice in clinical practice sites. Pharmacists' interventions in pediatric practice settings for short periods of time have been reported in the literature. A single study has described faculty and student interventions in the pediatric setting. The objective of this study was to characterize 4 years of interventions by faculty and students of a school of pharmacy that occurred at various pediatric practice sites throughout a state. METHODS Pharmacy practice faculty and fourth year student pharmacists are required to document clinical interventions during advanced pharmacy practice experiences. Interventions are documented in a single, commercially available, Web-based system. Reports of interventions with cost avoidance at pediatric inpatient and outpatient practice sites throughout a state from 2011 to 2014 were collected and analyzed. Data were sorted based on year, practice site, type, and number of activities and interventions, and estimated cost avoidance. RESULTS Two full-time faculty members practiced in pediatrics and, on average, 25 students entered interventions at pediatric sites each year. A total of 12,784 interventions were documented by faculty and students over the 4-year period, with students entering 81.8% of the interventions and 69% occurring in the inpatient setting. Total cost avoidance for all 4 years was $1,684,609. The most frequent interventions were patient medication history, patient counseling, allergy information clarified, drug therapy adjusted, and drug information. CONCLUSIONS Pharmacy faculty and students documented various types of clinical interventions in the inpatient and outpatient pediatric settings and demonstrated a positive impact at pediatric practice sites throughout a state, as well as cost avoidance in the associated healthcare systems.
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Abdullah, Muhammad Ikbal, Andi Chairil Furqan, Ni Made Suwitri Parwati, and Asmanurhidayani Asmanurhidayani. "The Effect of Public Share Ownership on Tax Evasion: Study on Companies Listed in Indonesia Stock Exchange Between 2008-2011." International Journal of Financial Research 10, no. 6 (August 8, 2019): 124. http://dx.doi.org/10.5430/ijfr.v10n6p124.
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Increasing the concentration of ownership and control of public companies in Indonesia is more likely to increase the likelihood of earnings management practices through tax avoidance. The high percentage of concentrated ownership has encouraged the government and capital market regulators to more broadly promote regulations related to tax incentives and public ownership in order to encourage more transparent practices. This study aims to analyze the policy of public ownership of tax avoidance conducted by Indonesian public companies, specifically after the regulation of Government Regulation No. 81 of 2007 concerning Reduction of Income Tax Rates for Domestic Corporate Taxpayers in the Form of Public Companies, and Minister of Financial Regulation No. 238 / PMK.03 / 2008 concerning Procedures for Implementing and Supervision of Granting Tariff Reductions for Domestic Corporate Taxpayers in the Form of Public Companies. More specifically, this study aims to analyze the impact of public share ownership on tax avoidance by Indonesian public companies. The samples of 320 observations that conducted (firm-years) during 2008-2011. The software that will be used in data analysis is STATA 12. The results showed that the increase in public ownership have a significant effect in improve the practice of corporate tax avoidance, which it is also evidenced by the significant differences in the corporate tax avoidance practices before than after the enactment of these regulations. The findings show that the greater the proportion of public share ownership would result the decreasing number of ETR or ETRC which can be indicated that the greater the practice of corporate tax avoidance. Furthermore, the ROA variable has a negative and significant effect on corporate tax avoidance practices, meaning that the greater the profitability ratio of a company can cause the reported and paid tax burden to decrease.
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Patanwala, Asad E., Sujita W. Narayan, Curtis E. Haas, Ivo Abraham, Arthur Sanders, and Brian L. Erstad. "Proposed guidance on cost-avoidance studies in pharmacy practice." American Journal of Health-System Pharmacy 78, no. 17 (May 19, 2021): 1559–67. http://dx.doi.org/10.1093/ajhp/zxab211.
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Abstract Purpose Cost-avoidance studies of pharmacist interventions are common and often the first type of study conducted by investigators to quantify the economic impact of clinical pharmacy services. The purpose of this primer is to provide guidance for conducting cost-avoidance studies pertaining to clinical pharmacy practice. Summary Cost-avoidance studies represent a paradigm conceptually different from traditional pharmacoeconomic analysis. A cost-avoidance study reports on cost savings from a given intervention, where the savings is estimated based on a counterfactual scenario. Investigators need to determine what specifically would have happened to the patient if the intervention did not occur. This assessment can be fundamentally flawed, depending on underlying assumptions regarding the pharmacists’ action and the patient trajectory. It requires careful identification of the potential consequence of nonaction, as well as probability and cost assessment. Given the uncertainty of assumptions, sensitivity analyses should be performed. A step-by-step methodology, formula for calculations, and best practice guidance is provided. Conclusions Cost-avoidance studies focused on pharmacist interventions should be considered low-level evidence. These studies are acceptable to provide pilot data for the planning of future clinical trials. The guidance provided in this article should be followed to improve the quality and validity of such investigations.
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Považanová, Kristína, and Hana Kováčiková. "Multinational tax avoidance vs. European Comission." Bratislava Law Review 1, no. 1 (October 1, 2017): 133–41. http://dx.doi.org/10.46282/blr.2017.1.1.63.
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This paper deals with recent actions of the Commission with respect to EU State Aid rules. The Commission is looking at the compliance with EU State Aid rules of certain tax practices in some Member States in the context of aggressive tax planning by multinationals, with a view to ensure a level playing field. A number of multinational companies are using tax planning strategies to reduce their global tax burden, by taking advantage of the technicalities of tax systems, and substantially reducing their tax liabilities. This aggressive tax planning practice erodes the tax bases of Member States, which are already financially constrained.
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Taufik, Muhammad, and Elian Nevi Novita. "DOES CLIMB PEAK OF TAX AVOIDANCE FROM CSR AND COMPANY CHARACTERISTICS? STUDY IN INDONESIA." Jurnal Magister Akuntansi Trisakti 9, no. 1 (March 31, 2022): 15–36. http://dx.doi.org/10.25105/jmat.v9i1.12806.
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Departing from the realization of declining tax revenues as an indication of the tax aggressiveness existence, this paper addresses the relationship of social values, namely corporate social responsibility (CSR) and company characteristics, namely profitability, firm size, leverage, and capital intensity to three tax avoidance practice schemes, book tax difference (BTD), cash effective tax rate (CAETR), and current effective tax rate (CUETR). We accommodate legitimacy theory to seek CSR rationalization, corporate obligations that are maximize shareholder wealth, and tax regulations determine tax avoidance. The research sample is a company that is listed on the Indonesian stock exchange and publishes sustainability reporting for the 2016-2020 period where the panel data regression technique is used. The descriptive results show that BTD and CAETR do not show tax avoidance practices, on the contrary, CUETR does. The results explain that CSR is carried out based on ethical values-not profit driven, and it is proven that it does not significantly cause tax avoidance. Firm size and capital intensity are not proven to have strong ties to all tax avoidance schemes. Through CUETR, ROA and leverage are used as tools to practice tax avoidance, while BTD and CUETR are not used. This research contributes to tracing CSR driven, shows tax regulations that are used for tax avoidance, and has practical implications to show that ROA and leverage have a tendency to tax aggressiveness tools. Future research should directly examine companies involved in tax avoidance.
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Rizka Hasanah, Alamanda, and Ni Putu Eka Widiastuti. "Managerial and Financial Capabilities Become Determining Factors of Tax Avoidance Practice in Indonesia." International Journal of Finance & Banking Studies (2147-4486) 11, no. 1 (March 29, 2022): 207–19. http://dx.doi.org/10.20525/ijfbs.v11i1.1702.
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Differences in interests related to taxation between the government and companies are still a current issue. The purpose of this study is to examine the impact of managerial and financial competencies on tax avoidance in Indonesian manufacturing companies. 149 financial statements of companies listed on the Indonesia Stock Exchange were used to compile the data. Panel data regression with a random-effects model was used to test and analyze the data. The findings revealed that financial challenges and managerial ability had a detrimental impact on tax avoidance, but there was no influence between the audit committee on tax avoidance. As for the control variable, there is a positive influence between profitability on tax avoidance, and there is no influence between leverage on tax avoidance.
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Anggraini, Puspita, Putri Ayu, Arfah Saragih, and Muhammad Dharsana. "DO SHARIA AND NON-SHARIA LISTING SECURITIES INVESTORS RESPOND DIFFERENTLY TO TAX AVOIDANCE?" Jurnal Akuntansi dan Keuangan Indonesia 18, no. 1 (June 30, 2021): 33–54. http://dx.doi.org/10.21002/jaki.2021.03.
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This study empirically tests the behavior of Sharia and non-Sharia securities investors towards corporate tax avoidance. If Sharia securities investors make investment decisions considering Sharia principles, corporate tax avoidance should be viewed as a bad practice which is contradictory to Sharia principles and it is intolerable for this type of investors. Using companies from the financial industry for the period of 2007-2018, the final sample comprises 378 observations for Sharia securities and 167 observations for non-Sharia securities. This secondary data research is conducted by applying moderated regression analysis to test the hypothesis. This study finds that the market responses regarding corporate tax avoidance practices on average are lower (higher) for Sharia (non-Sharia) securities.
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Amalia, Diah, and Steven Ferdiansyah. "Does Political Connection, Executive Character, and Audit Quality Affect the Tax Avoidance Practice? Evidence in Indonesia." Sebelas Maret Business Review 4, no. 2 (November 28, 2019): 93. http://dx.doi.org/10.20961/smbr.v4i2.35905.
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<p class="Abstract">This study aims to know and find empirical evidence about the effect of political connection, executive characters, and audit quality on tax avoidance practice in Indonesia. This research uses secondary data with database collection technique using annual report of the manufacturing companies that are listed in Indonesian Stock Exchange (IDX) period 2013 – 2017. Using purposive sampling, this study obtained 51 companies which fulfill the criteria of 165 companies as total population, so the total observation for 5 years is 255 samples. The data examination in this study uses multiple regression analysis with data panel. Tax avoidance practice in this research proxied by Cash ETR. The results of this study indicate that variable political connection has significant positive effect on tax avoidance, which means that the average company uses their political connections to lower tax payments. Variable executive characters has no significant effect on tax avoidance, which means that the characters of executive not yet able to become a standard to determining tax avoidance practice. Variable audit quality indicated no significant effect on tax avoidance, which means KAP the big four who has a good quality hasn’t been able to conclude the company not doing tax avoidance practice.</p>
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Assael, Leon A. "Risk avoidance in surgical practice: Mitigating the inevitable." Journal of Oral and Maxillofacial Surgery 62, no. 9 (September 2004): 1053–54. http://dx.doi.org/10.1016/j.joms.2004.07.001.
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Purwantini, Heni. "Minimizing Tax Avoidance by Using Conservatism Accounting Through Book Tax Differences." International Journal of Research in Business and Social Science (2147-4478) 6, no. 5 (September 19, 2017): 55–67. http://dx.doi.org/10.20525/ijrbs.v6i5.765.
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The research’s first purpose is to analyze directly conservatism accounting influence towards book tax differences and tax avoidance. The second purpose is to analyse indirect influence towards tax avoidance through book tax differences. The research is conducted to companies enlisted in Indonesian Stock Exchange and belongs to LQ45 during 2013 to 2015. The number of companies sample taken by purposive sampling is 23 corporations, therefore total observation is 69 observations. The acquired data analysed by path analysis. This research conclude that conservatism accounting practice significantly influence book tax difference practice but did not influence tax avoidance. Conservatism accounting practice is also having no influence towards tax avoidance committed by book tax differences. This book tax difference is only significantly influential to commit tax avoidance. This research can contribute in taxation field as input in tax planning formulation.
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Martantina, Levi, and R. Soerjatno. "ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DENGAN DIMODERASI GOOD CORPORATE GOVERNANCE." Jurnal Bisnis Terapan 2, no. 02 (December 30, 2018): 211–34. http://dx.doi.org/10.24123/jbt.v2i02.1625.
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This study aims to examine the effect of Corporate Social Responsibility on Tax Avoidance in which Good Corporate Governance is moderating variable. Corporate Social Responsibility is independent variable whereas dependent variable is Tax Avoidance. The result of testing the first hyphothesis found that Corporate Social Responsibility has a negative effect on Tax Avoidance. In other words, the company that does extensive disclosure, the company does not practice Tax Avoidance. The result of testing the second hypothesis found that the exixtence of Good Corporate Governance in the board of directors mediate the influence of Corporate Social Responsibility with Tax Avoidance. So that the existence of the board of directors is able to contribute in making extensive disclosure towards Corporate Social Responsibility and practice of Tax Avoidance.
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Warden, Bruce A., Michael D. Shapiro, and Sergio Fazio. "The Role of the Clinical Pharmacist in a Preventive Cardiology Practice." Annals of Pharmacotherapy 53, no. 12 (July 25, 2019): 1214–19. http://dx.doi.org/10.1177/1060028019864669.
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Background: Cardiovascular disease (CVD) remains the leading cause of morbidity and mortality worldwide. In response, a multidisciplinary team approach, which includes clinical pharmacists, is recommended to improve patient outcomes. The purpose of the study was to describe interventions associated with integration of a clinical pharmacist, with an emphasis on pharmacist-generated patient cost avoidance. Methods: This is a prospective observational study detailing pharmacist-initiated interventions within an academic preventive cardiology service. Interventions targeting pharmacotherapy optimization, side effect management, patient education, medication adherence, and cost avoidance were implemented during shared office visits with providers and/or on provider consultation for remote follow-up. Tabulation of cost avoidance was arranged into 2 formats: clinical interventions implemented by the pharmacist and direct patient out-of-pocket expense reduction. Money saved per clinical intervention was extrapolated from data previously published. Patient out-of-pocket expense prior to and after pharmacist involvement was calculated to assess aggregate yearly patient cost savings. Results: Over 12 months the pharmacist intervened on 974 patients, totaling 3725 interventions. Cost avoidance strategies resulted in yearly savings of $830 748 in aggregate—$149 566 from clinical interventions and $681 182 from patient out-of-pocket expense reduction. Monthly patient out-of-pocket expense was reduced from a median (interquartile range) of $217 ($83.5-$347) before to $5 ($0-$18) after pharmacist intervention. Conclusions: Addition of a clinical pharmacist within an academic preventive cardiology clinic generated substantial pharmacotherapy interventions, resulting in significant cost avoidance for patients. The resulting cost avoidance may result in improved medication adherence and clinical outcomes.
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Cimino, Filippo Alessandro. "Tax Avoidance and Non-proportional Demergers." Intertax 39, Issue 11 (November 1, 2011): 543–46. http://dx.doi.org/10.54648/taxi2011056.
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This article analyses the compatibility with European Union (EU) law of the anti-avoidance practice by Italian tax authorities in the field of non-proportional demergers. Based on the European Court of Justice (ECJ) case law and selected tax literature, the author concludes that such practice is incompatible with EU law and violates the obligation of tax authorities to comply with the principle of Union loyalty.
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Suryantari, Ni Putu Lissya, and Ni Putu Sri Harta Mimba. "Sales Growth Memoderasi Transfer Pricing, Thin Capitalization, Profitabilitas, dan Bonus Plan Terhadap Tax Avoidance Practice." E-Jurnal Akuntansi 32, no. 4 (April 4, 2022): 831. http://dx.doi.org/10.24843/eja.2022.v32.i04.p01.
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The study was conducted to obtain empirical evidence testing the moderating effect of sales growth on the effect of transfer pricing, thin capitalization, profitability and bonus plans on tax avoidance. Tax avoidance is a tax planning practice to reduce the company's tax burden by taking advantage of imperfections in the law. The research population is multinational companies in the manufacturing sector which are listed on the Indonesia Stock Exchange in 2016-2020. The data analysis technique used is Moderated Regression Analysis (MRA). The results of the analysis provide evidence that thin capitalization and profitability have a positive effect on tax avoidance, while transfer pricing and bonus plans have no effect on tax avoidance, then sales growth is able to weaken the effect of thin capitalization, profitability and bonus plans but is unable to weaken the effect of transfer pricing on tax avoidance.
Keywords: Tax Avoidance; Transfer Pricing; Thin Capitalization; Profitability; Bonus Plans; Sales Growth.
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Masri, Indah. "International Tax Avoidance Practice in ASEAN-4 Multinational Company." International Journal of Business Review (The Jobs Review) 4, no. 2 (December 1, 2021): 141–54. http://dx.doi.org/10.17509/tjr.v4i2.40522.
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This study held an evaluation on the role of Tax Risk Management and Government Governance in accordance with international tax practice with tax avoidance. This study uses panel data from year 2010 to 2016 of multinational companies in 4 ASEAN countries namely Indonesia, Malaysia, Singapore, and Philipines as samples. The study result proves that Tax Risk Management and Government Governance successfully decrease international tax avoidance practice in multinational companies in ASEAN especially on Thin capitalization and multinational practice. It means the company performing internal supervision by having task risk management and a better government governance can minimize the negative impact of international tax avoidance practice. Meanwhile, tax havens practice is not significantly influenced since some samples of this study are multinational companies in tax haven country namely, Singapore and Labuan Malaysia. Therefore, the role of task risk management and government governance is not too significant.
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Rainville, James, Rob J. E. M. Smeets, Tom Bendix, Torill H. Tveito, Serge Poiraudeau, and Aage J. Indahl. "Fear-avoidance beliefs and pain avoidance in low back pain—translating research into clinical practice." Spine Journal 11, no. 9 (September 2011): 895–903. http://dx.doi.org/10.1016/j.spinee.2011.08.006.
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Dumiter, Florin, Ștefania Jimon, and Marius Boiță. "Double taxation conventions in Romania Case: DSSs Râşnov vs. ANAf braşov." Journal of Legal Studies 20, no. 34 (December 1, 2017): 1–17. http://dx.doi.org/10.1515/jles-2017-0013.
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AbstractConventions to avoid double taxation are thepanaceaof tax law,lato sensu, and direct taxation,stricto sensu. Although the current network of double taxation conventions has over 2500 tax treaties concluded by the world’s states, there are still issues that need to be addressed in their application: the anti-abuse provisions to be found in conventions, the practices of the type treaty shopping, LOB clauses, use of arbitration in the application of double taxation avoidance conventions. The case of Romania is analyzed in this article, through the DSSs Râşnov cause vs. ANAF Brasov, in order to highlight the way in which the framework of the double taxation avoidance convention is applied in Romania, if there are differences and divergences between thede jureprovisions of the double taxation avoidance conventions and thede factoapplication, in practice, a state like Romania, which is in the process of catching up with economies in developed countries. The case presented in this article suggests that there is stillroom for maneuverto improve the framework for double taxation avoidance conventions in Romania and how they are applied in practice, which their provisions are interpreted and respected.
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Maidina, Laras Putri, and Lela Nurlaela Wati. "PENGARUH KONEKSI POLITIK, GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP TAX AVOIDANCE." JURNAL AKUNTANSI 9, no. 2 (November 30, 2020): 118–31. http://dx.doi.org/10.37932/ja.v9i2.95.
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The purpose of the study was to test the influence of Political Connections, Good Corporate Governance, and Financial Performance on Tax Avoidance. The research method used is a quantitative method. The study used data of 45 manufacturing companies listed Index Stock Exchange (IDX) during the period 2014 to 2018. Samples are taken by the purposive sampling method and which meets the criteria for sample selection. Data is processed with Version 9 Eviews software using the Generalized Least Square (GLS) method. Results show that Political Connection and Financial Performance have a positive influence on Tax Avoidance, this suggests that there are still companies that practice tax evasion. Corporate Governance has no effect on Tax Avoidance, meaning the existence of Corporate Governance is effective in attempting to prevent tax avoidance practices.
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Ramadhan, Abid. "Determinasi Praktik Penghindaran Pajak: Studi Pada Perusahaan Terkategori Jakarta Islamic Index." JURNAL AKUNTANSI DAN KEUANGAN ISLAM 9, no. 1 (April 1, 2021): 59–72. http://dx.doi.org/10.35836/jakis.v9i1.209.
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This study aimed to examine the effect of growth sales and company profits on tax avoidance practices in companies listed on the Jakarta Islamic Index in period of 2015-2019. The method in this research uses a quantitative approach. Population and sample come from the annual reports of companies listed on the Jakarta Islamic index with the sample criteria that have been determined using the purposive sampling method. Data analysis using multiple linear regression. The proxy for tax avoidance practice uses the effective tax rate. The analysis results showed that the sales growth variable does not affect tax avoidance. It is caused by decreased sales growth and makes company profits. Also, the company decrease does not need to do tax avoidance. Meanwhile, company profit affects tax avoidance. It indicates that the high profit of the company will make management carry out careful tax planning. In the end, it will produce an optimal tax that will be distributed to the state.
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Wu, Xiaolie, Kezhong Liu, Jinfen Zhang, Zhitao Yuan, Jiongjiong Liu, and Qing Yu. "An Optimized Collision Avoidance Decision-Making System for Autonomous Ships under Human-Machine Cooperation Situations." Journal of Advanced Transportation 2021 (August 27, 2021): 1–17. http://dx.doi.org/10.1155/2021/7537825.
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Maritime Autonomous Surface Ships (MASSs) are attracting increasing attention in recent years as it brings new opportunities for water transportation. Previous studies aim to propose fully autonomous system on collision avoidance decisions and operations, either focus on supporting conflict detection or providing with collision avoidance decisions. However, the human-machine cooperation is essential in practice at the first stage of automation. An optimized collision avoidance decision-making system is proposed in this paper, which involves risk appetite (RA) as the orientation. The RA oriented collision avoidance decision-making system (RA-CADMS) is developed based on human-machine interaction during ship collision avoidance, while being consistent with the International Regulations for Preventing Collisions at Sea (COLREGS) and Ordinary Practice of Seamen (OPS). It facilitates automatic collision avoidance and safeguards the MASS remote control. Moreover, the proposed RA-CADMS are used in several encounter situations to demonstrate the preference. The results show that the RA-CADMS is capable of providing accurate collision avoidance decisions, while ensuring efficiency of MASS maneuvering under different RA.
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Nehus, E., C. Liu, D. K. Hooper, M. Macaluso, and M. O. Kim. "Clinical Practice of Steroid Avoidance in Pediatric Kidney Transplantation." American Journal of Transplantation 15, no. 8 (April 23, 2015): 2203–10. http://dx.doi.org/10.1111/ajt.13270.
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Lamb, Michael E. "Dangers Associated With The Avoidance Of Evidence-Based Practice." Family Court Review 52, no. 2 (April 2014): 193–97. http://dx.doi.org/10.1111/fcre.12082.
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Thomassen, M. A., and P. Munch-Petersen. "Tectonics of avoidance." IOP Conference Series: Earth and Environmental Science 855, no. 1 (October 1, 2021): 012003. http://dx.doi.org/10.1088/1755-1315/855/1/012003.
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Abstract This article unfolds as a dialogue between architectural and economics concerns on how a sustainable circular practice can be introduced and upscaled in construction. It will point towards absolute sustainable targets and will be analyze in juxtaposition to the (weak) economic drivers that can get us there (Brejnrod et al., 2017; Eberhardt et al., 2020). First, it is established that sustainable innovation is design strategies that simplify construction in order to avoid environmental impacts tied to building material overuse. These strategies are defined as tectonics of avoidance and consist of two, direct and indirect, approaches to architectural design. Common for both is that as innovation they must be understood more at applied complex knowledge more than a specific product. In the second part of the article, we discuss how this kind of information (knowledge) can be applied in the economic circumstances that frame construction and architecture today. How it challenges the path-dependency of design methods today and how information and complex knowledge can be ‘sold’ in an ‘open source’ or ‘closed’ approach to the existing marked for construction.
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Schulz, Philipp, Thomas Beblo, Stefan Spannhorst, Kirsten Labudda, Thomas Wagner, Volkmar Bertke, Sebastian Boedeker, Martin Driessen, Stefan H. Kreisel, and Max Toepper. "Avoidance Behavior Is an Independent Indicator of Poorer On-road Driving Skills in Older Adults." Journals of Gerontology: Series B 75, no. 10 (May 15, 2019): 2152–61. http://dx.doi.org/10.1093/geronb/gbz063.
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Abstract Objectives The aim of the current work was to investigate the relationship between avoidance of specific driving situations and on-road driving skills in older drivers considering factors found to be related to both avoidance behavior and driving skills. Method Seventy-two older drivers (M = 76 years) from the general population were included in this study. Self-reported avoidance behavior, driving practice, perceived driving difficulties, driving-related cognitive functions, as well as medical conditions were assessed within two sessions. Standardized on-road assessments served for assessing on-road driving skills in a third session. Results Self-reported avoidance behavior was associated with reduced driving skills (r = −.41), and this relationship remained significant beyond the influence of cognitive skills, self-reported health, driving practice, and perceived driving difficulties. Specifically, avoidance of driving in bad weather, poor visibility and complicated parking was found to be associated with reduced driving skills. Discussion This study suggest that avoidance behavior is an independent indicator of impaired driving skills in older drivers. Our results argue against the assumption that avoidance behavior may be a reasonable strategy for safe traffic participation. Longitudinal studies are urgently needed to get more evidence on safety aspects of avoidance behavior.
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Tasalov, К. A., S. G. Sokolova, and D. M. Osina. "Countering the corporate tax avoidance in the Court of Justice of the European Union practice." Law Enforcement Review 5, no. 3 (October 2, 2021): 178–94. http://dx.doi.org/10.52468/2542-1514.2021.5(3).178-194.
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The article contains the analysis of extensive CJEU practice regarding the issues of countering corporate tax avoidance, and legal framework, mostly the provisions of the Treaty on the Functioning of the European Union and Directives.The purpose of this paper is to conduct a comprehensive research of the issues of countering the corporate tax avoidance in the CJEU practice. For this reason the authors set the following tasks: (1) to consider the concept of abuse of law, developed by the CJEU practice, with respect to corporate tax avoidance; (2) to identify the interaction between national anti-avoidance rules and fundamental freedoms of the internal market as established by the CJEU practice; (3) to study the CJEU practice concerning the implementation of tax directives and the application of anti-avoidance measures; (4) to identify the main features of the Directives "Anti-Tax Avoidance Directive" (ATAD) in terms of their potential impact on the development of the CJEU practice.The research methodology includes the application of both general methods of formal logic (including analysis, synthesis, deduction and induction) and special legal methodology (formal legal and comparative legal methods).The main results of the study. The CJEU has repeatedly considered the problem of conflict of national anti-avoidance rules with the fundamental freedoms of the EU internal market. The conflict between these rules is resolved in different ways depending on the type of antiavoidance rules: (1) national rules aimed at countering the abuse of law, and (2) national rules developed to counter tax avoidance, which are strictly applied according to formal criteria, without any requirement to prove abuse of law in a particular situation. The application of national anti-avoidance rules may provide for the exemptions from the regime of fundamental freedoms of the internal market. Where national anti-avoidance rules are not aimed at combating wholly artificial arrangements, but are applied mechanically, due to formal criteria, such rules should apply subject to the legal regime of fundamental freedoms. The CJEU held that the concept of beneficial owner should be applied not only to interest and royalties, but also to the distribution of profits, despite the fact that the provisions of the Parent-Subsidiary Directive do not contain such a concept. EU law prohibits the granting of state aid. National anti-avoidance rules and law enforcement practice may be subject to such a prohibition in cases where they create positive discrimination.Conclusions. When implementing the provisions of the ATAD 1-2, the EU Member States committed numerous breaches of the EU law. It therefore can be expected that the CJEU practice regarding the proper implementation of the Directives may appear in the near future. The general prohibition of abuse of EU law shall apply, even in cases where the EU Member State has not implemented the anti-avoidance mechanisms of tax directives into its national law. The general prohibition of abuse of EU law shall apply despite the principle of legal certainty, which precludes directives from being able by themselves to create obligations for individuals, so the directives cannot be relied upon per se by the Member State as against individuals. Sections 1−2 were contributed by S.G. Sokolova, 3−4.1 by D.M. Osina (section 4.1 in collaboration with K.A. Tasalov), 4.1−7 by K.A. Tasalov (section 4.1 in collaboration with D.M. Osina).
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MacCarthy, John. "Effect of earnings management and deferred tax on tax avoidance: Evidence using modified Jones model algorithm." Corporate Ownership and Control 19, no. 1, special issue (2021): 272–87. http://dx.doi.org/10.22495/cocv19i1siart5.
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The paper sought to examine earnings management and deferred tax after the passage and post-adoption of the Income Tax Act, 2015 (Act 896) on tax avoidance. This paper examines the effect of earnings management and deferred tax on tax avoidance. A probability sampling technique selected twenty-four firms from 2001 to 2020 on the Ghana Stock Exchange. A quantitative research technique is used to test five hypotheses. Panel data regression is employed to predict the effect of earnings management on tax avoidance. The study revealed that earnings management and other macroeconomic variables accounted for or explained 77.9% of tax avoidance practices of the selected firms. Furthermore, the study revealed a significant and positive relationship between earnings management, deferred tax, and leverage on tax avoidance. The study finds a decrease in the values of earnings management after 2015, signifying a reduction in tax avoidance practice after the passage of Act 896. The study concludes the need to strengthen the public interest theory of regulation to bring earnings management to its lowest point. The study recommends a revision to IAS 12 as a public interest regulation to reduce the discretions to managers on deferred tax
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Clarabella, Angelina, and Edi Pranoto. "JURIDICIAL ANALYSIS OF TRANSFER PRICING DOCUMENTS IN RESPECT OF TAX AVOIDANCE FOR MULTINATIONAL COMPANIES." UNTAG Law Review 5, no. 2 (December 11, 2021): 49. http://dx.doi.org/10.56444/ulrev.v5i2.2657.
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<span class="fontstyle0">Essential principle within business world definitely would be maximizing profit and minimizing capital. Hence many companies would struggle<br />and develop their own ways to avoid taxes as much as they could. Tax avoidance which is taken illegally would disrupt government's revenue indeed. This paper discusses normative juridical approach to examine problems as 1. How does transfer pricing documents could help to diagnose tax avoidance practice within companies? 2. How to prevent the occurrence of transfer pricing's shortcomings? This would highlight the transfer pricing's existence to eliminate illegal practice of tax avoidance<br />within multinational companies and some methods to prevent the shortcomings of transfer pricing. The results shows that 1. transfer Pricing documents are useful for diagnosing tax avoidance practices in multinational companies through an analysis of fairness and business practice and 2. in order to prevent deficiencies in Transfer Pricing documents, the Government must establish a cooperative relationship<br />between companies and reliable tax administrations. such as through AEoI (Automatic Exchange of Information) between countries to encourage transfer pricing inspection processes in multinational companies. The government should conduct cooperative relationship between the companies and tax administration to encourage the process of transfer pricing examination within multinational companies in precise scheduled time frame. Fair and favorable assessment of business report is significant due to undermine unnecessary cost and improper result.<br />The competence and professional judgement from the Directorate General of Taxes are substantial.</span> <br /><br />
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von Bernstorff, Jochen, Olaf Kramer, Johannes Saurer, and Stefan Thomas. "Courts as Rhetorical Actors: A Rhetorical Analysis of Judicial Conflict Avoidance." Zeitschrift für ausländisches öffentliches Recht und Völkerrecht / Heidelberg Journal of International Law 81, no. 4 (2021): 1001–32. http://dx.doi.org/10.17104/0044-2348-2021-4-1001.
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The paper starts from the assumption that there is a body of case-law on the German, the European Union (EU) level, and on the international level that is characterised by strategies of judicial avoidance. Courts for various reasons sometimes avoid deciding the substantive legal issues advanced by the parties to a conflict or put before them as a legal question in advisoryproceedings. The phenomenon is multifaceted. It can be observed in different legal contexts, in different countries, and branches of the law. From this perspective judicial avoidance is an important, yet scholarly neglected, element of judicial practice. As the paper demonstrates, it can be detected and categorised by employing the analytical tools of rhetorical science. This namely involves insights resulting from rhetorical research on ‘avoidance strategies’ in various forms of human and organisational communication. The central hypothesis of this paper therefore is that courts can be found to employ a sophisticated toolkit of classical rhetorical practices in order to avoid in their decision a ruling on focal legal issues of a dispute. The crossjurisdictional set of rhetorical practices, which the article traces in the practice of various selected high profile courts, goes well beyond the emanations of classic Western separation of powers-doctrines of ‘judicial self-restraint’, ‘political questions’, or the ‘margin of appreciation’.
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Benelli, Giovanni, and Andrea Lucchi. "From Insect Pheromones to Mating Disruption: Theory and Practice." Insects 12, no. 8 (August 3, 2021): 698. http://dx.doi.org/10.3390/insects12080698.
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Hamamoto, Yukiya. "Possible Limitations to the Role of Subsequent Agreements and Subsequent Practice – Viewed from Some State Practices." International Community Law Review 22, no. 1 (March 4, 2020): 61–83. http://dx.doi.org/10.1163/18719732-12341421.
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Abstract The International Law Commission completed its work on subsequent agreements and subsequent practice in relation to the interpretation of treaties. While acknowledging the importance of the work, this article attempts to highlight some issues that may limit treaty interpretation through subsequent agreements and subsequent practice. Concrete examples of treaties on the avoidance of double taxation and a treaty ending a war are used to illustrate such potential limitations.
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Ardillah, Kenny, and Agus Prasetyo C. "Executive Compensation, Executive Character, Audit Committee, and Audit Quality on Tax Avoidance." Akuntabilitas 14, no. 2 (October 29, 2021): 169–86. http://dx.doi.org/10.15408/akt.v14i2.22114.
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Tax avoidance turns into become most part satisfactory tax assessment practice, despite the fact that the practice isn’t in opposition to the law that can’t be acknowledged , should be forestalled, and gone against. This study expect to inform the impact of executive compensation, executive character, audit committee and audit quality on tax avoidance of mining companies listed on the Indonesia Stock Exchange. The sample selection method in this study uses purposive sampling. The sample of this study is mining companies listed on the Indonesia Stock Exchange. The data analysis technique used in this study is multiple linear regression. The results of this study proved that executive character has positive effect on tax avoidance and executive compensation, audit committee, and audit quality have no effect on tax avoidance. This research is required to be the reason for decision making by the management to not to rehearse tax avoidance and make thought for investor to not settle on speculation choices dependently on the evaluation of corporate governance perspectives that don’t influence the organization in carrying out tax avoidance practice.How to Cite:Ardillah, K., & Prasetyo C, A. (2021). Executive Compensation, Executive Character, Audit Committee, and Audit Quality on Tax Avoidance. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 169-186.
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QIU, TIANJIAO. "INFLUENCE OF CULTURAL PRACTICES ON SOCIAL SUPPORT OF FEMALE ENTREPRENEURS' STARTUPS." Journal of Developmental Entrepreneurship 23, no. 01 (March 2018): 1850007. http://dx.doi.org/10.1142/s1084946718500073.
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Social support of female entrepreneurs' startups is critical for the sustainable development of female entrepreneurship in a country. This study empirically tests how nine cultural practices, including performance orientation, uncertainty avoidance, in-group collectivism, power distance, gender egalitarianism, humane orientation, institutional collectivism, future orientation and assertiveness, impact social support of female entrepreneurs' startups across different countries. For the period between 2009 and 2012, sixty-two countries were analyzed using longitudinal data with hierarchical linear modeling techniques. The empirical findings demonstrate three cultural practices (power distance, uncertainty avoidance and future orientation) play major roles in explaining the variation of social support of female entrepreneurs. In contrast, the effects of cultural practices of human orientation, institutional collectivism, in-group collectivism, assertiveness, gender egalitarianism and performance orientation are negligible. Further moderation tests show that a country's macroeconomic environment significantly moderates the relationship between the cultural practice of uncertainty avoidance and social support of female entrepreneurs' startups. The findings provide practical guidance to policymakers on how to develop robust ecosystems with strong cultural practices that enhance social support of female entrepreneurs.
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Hibbert, Paul, Lisa Callagher, Frank Siedlok, Charlotta Windahl, and Hee Sun Kim. "(Engaging or Avoiding) Change Through Reflexive Practices." Journal of Management Inquiry 28, no. 2 (July 7, 2017): 187–203. http://dx.doi.org/10.1177/1056492617718089.
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In this article, we explore the ways in which individuals deploy reflexive practices in order to avoid or engage with a call to change either oneself or the social context. We begin by developing a categorization of the modes of reflexive practice associated with avoidance or engagement. We go on to develop—through a relationally reflexive research process—three contributions that build on this. First, we build an understanding of what a repertoire of reflexive practices may include, and “what is going on” in such reflexive practices. Second, we explain how reflexive practices can be mobilizing, thereby enabling shifts between avoidance and engagement modes, or fix action within a single mode. Third, we develop an understanding of the ways in which emotions and relationships influence how reflexive practices of either kind are deployed.