Journal articles: 'Tax avoidance'

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Nassyrova, G. А. "Gray tax avoidance schemes." BULLETIN OF THE KARAGANDA UNIVERSITY. ECONOMY SERIES 108, no. 4 (February 1, 2023): 102–11. http://dx.doi.org/10.31489/2022ec4/102-111.

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Ohlsson, Henry. "Tax avoidance." L’annuaire du Collège de France, no. 109 (March 1, 2010): 1055–57. http://dx.doi.org/10.4000/annuaire-cdf.407.

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Kopkin, Nolan. "Tax Avoidance." Journal of Sports Economics 13, no. 6 (June 30, 2011): 571–602. http://dx.doi.org/10.1177/1527002511412194.

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Lestari, Ayu, R. Rosiyana Dewi, Ika Wahyuni, Windiyani Windiyani, and Windiyani Windiyani. "Factors-Factors Affecting Tax Avoidance." Devotion Journal of Community Service 4, no. 1 (January 27, 2023): 289–304. http://dx.doi.org/10.36418/dev.v4i1.383.

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This study aims to analyze and prove empirically (1) the effect of executive character on Tax Avoidance, (2) the effect of thin capitalization on Tax Avoidance and (3) the effect of the book tax gap on Tax Avoidance. This research method is carried out by taking secondary data, namely manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 2020. The data collection technique uses the purposive sampling method and the method used in analyzing is the multiple regression analysis method. The results show that the executive character and thin capitalization have a positive effect on tax avoidance. while the book tax gap has a negatif influence on tax avoidanc. So the H3 in this study was rejected. Based on the results of the partial test, the research shows that the effect of the book tax gap on tax avoidance is a negative effect, which means that the larger the book tax gap in the company, the no indication of an increase in tax avoidance

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Sulistiyowati, Rina. "Pengaruh Profitabilitas dan Leverage terhadap Nilai Perusahaan dengan Tax Avoidance sebagai Variabel Intervening (Studi Empiris pada Perusahaan Manufaktur Subsektor Industri Sub Sektor Garment dan Tekstil Periode 2016 – 2019)." eCo-Buss 4, no. 1 (August 25, 2021): 1–9. http://dx.doi.org/10.32877/eb.v4i1.212.

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Tujuan dari kajian ini adalah guna membuktikan dampak profitabilitas dan leverage pada nilai perusahaan, dengan penghindaran pajak sebagai variabel perantara. Data sekunder digunakan sebagai sumber kajian ini dimana populasinya yaitu perusahaan manufaktur sektor industri sub sektor garmen dan tekstil yang terdaftar di Bursa Efek Indonesia mulai tahun 2016 sampai 2019. Prosedur dalam penentuan sample kajian dengan memakai purposive sampling, sehingga didapatkan 10 data yang tepat mengadu pada standar sample kajian. Kajian ini mempergunakan prosedur analisa persamaan structural melalui analisis Partial Least Square (PLS). Hasil kajian menunjukkan diantaranya Profitabilitas tak mempengaruhi Tax Avoidance, Leverage tak mempengaruhi Tax Avoidance, Profitabilitas tak mempengaruhi Nilai perusahaan, Leverage tak mempengaruhi Nilai Perusahaan, Tax Avoidance tak mempengaruhi secara nyata pada Nilai Perusahaan, Tax Avoidance tak dapat mengimbangi dampak Profitabilitas pada Nilai Perusahaan. Tax Avoidance mengurangi dampak Leverage terhadap Nilai Perusahaan

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Andalenta, Ivan, and Kun Ismawati. "Tax Avoidance Perusahaan Perbankan." Owner 6, no. 1 (January 1, 2022): 225–33. http://dx.doi.org/10.33395/owner.v6i1.627.

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There were many unconsistent research result about “what and how” tax avoidance’s influencers. This study aims to determine the factors that influence the tax avoidance of banking companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2018 period. The research population consisted of 26 Food and Beverage Companies listed on the IDX, with 9 companies that successfully sampled and meet the criteria. Cross section data is used in this research. The data analysis techniques used multiple regression analysis, simultaneous test, coefficient of determination test, and partial test. The results of the study state that profitability as measured by ROA has a significant effect on tax avoidance in the banking industry on the Indonesia Stock Exchange for the 2016-2018 period. Leverage as measured by DER has a significant effect on tax avoidance in the banking industry on the Indonesia Stock Exchange for the 2016-2018 period. Profitability (ROA) and leverage (DER) simultaneously have a significant effect on tax avoidance in the banking industry on the Indonesia Stock Exchange for the 2016-2018 period.

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Guenther, David A., Ryan J. Wilson, and Kaishu Wu. "Tax Uncertainty and Incremental Tax Avoidance." Accounting Review 94, no. 2 (July 1, 2018): 229–47. http://dx.doi.org/10.2308/accr-52194.

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ABSTRACT We investigate whether tax avoidance becomes more uncertain as the rate of tax avoidance increases. We estimate a system of equations to demonstrate that as firms' pretax income increases, each additional dollar of potential tax results, on average, in 32.8 cents of tax avoided, which we refer to as incremental tax avoidance. Of the incremental tax avoided, 1.4 cents represent additions to the reserve for uncertain tax benefits (UTB reserve), or 4.3 percent of the total incremental tax avoided. We then partition sample firms into groups that prior research suggests engage in higher rates of tax avoidance, and examine the amount of incremental tax avoidance that results in additions to the UTB reserve. Results demonstrate that the percentage of incremental tax avoidance reflecting additions to UTB reserve is not larger for groups engaging in higher rates of tax avoidance, suggesting higher rates of tax avoidance may not be more uncertain. JEL Classifications: H26; M41; M48.

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Park, JongIl, and KyuAn Jeon. "Tax Avoidance and Tax Uncertainty." korean journal of taxation research 36, no. 1 (March 31, 2019): 9–54. http://dx.doi.org/10.35850/kjtr.36.1.01.

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Lee, Hyun Joo, and Kyu Eon Jung. "Tax Smoothing and Tax Avoidance." korean journal of taxation research 35, no. 3 (September 30, 2018): 9–34. http://dx.doi.org/10.35850/kjtr.35.3.01.

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Bracewell-Milnes, Barry. "Tax avoidance and tax competition." Intertax 19, Issue 6/7 (June 1, 1991): 298–99. http://dx.doi.org/10.54648/taxi1991049.

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Alstadsæter, Annette, Niels Johannesen, Ségal Le Guern Herry, and Gabriel Zucman. "Tax evasion and tax avoidance." Journal of Public Economics 206 (February 2022): 104587. http://dx.doi.org/10.1016/j.jpubeco.2021.104587.

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Niu, Yunhe. "Regulatory Issues and Recommendations on Transfer Pricing Tax Avoidance by Multinational Corporations." Highlights in Business, Economics and Management 16 (August 2, 2023): 401–6. http://dx.doi.org/10.54097/hbem.v16i.10606.

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In recent years, with the continuous development of the global economy, multinational corporations allocate resources in various ways to reduce the overall tax burden of the group to achieve the business goal of profit maximization. The transfer pricing method is one of the most common international tax avoidances means used by multinational corporations. Although transfer pricing tax avoidance does not constitute an illegal act in form, in substance, it causes serious capital loss in the host country and infringes on the tax sovereignty of the host country. However, there are still many research gaps in international anti-avoidance regulation, so it is necessary to analyze and recommend the regulation of transfer pricing tax avoidance by multinational companies. This paper introduces a typical case of transfer pricing tax avoidance by Apple, introduces the principles and hazards of transfer pricing tax avoidance, and analyzes the current situation and shortcomings of transfer pricing tax avoidance regulation from three levels: multinational corporations, home countries, and host countries, and then propose suggestions to improve the regulation at the national, multinational corporation and social management levels.

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Ki, Eun-Sun, and Hyoeun Kim. "Does Book-Tax Conformity Reduce a Corporate Tax Avoidance?: Analysis of Conforming Tax Avoidance and Non-conforming Tax Avoidance." Institute of Management and Economy Research 13, no. 1 (March 30, 2022): 231–45. http://dx.doi.org/10.32599/apjb.13.1.202203.231.

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Merks, Paulus. "Tax Evasion, Tax Avoidance and Tax Planning." Intertax 34, Issue 5 (May 1, 2006): 272–81. http://dx.doi.org/10.54648/taxi2006042.

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Ismawati, Yeni Indah, and Novrida Qudsi Lutfillah. "DETERMINANT TAX AVOIDANCE." Research In Management and Accounting 2, no. 2 (December 2019): 76–86. http://dx.doi.org/10.33508/rima.v2i2.2604.

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Sharife, Khadija. "Jackpot Tax Avoidance." World Policy Journal 34, no. 3 (2017): 99–104. http://dx.doi.org/10.1215/07402775-4280076.

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Ayem, Sri, and Elis Apriliani. "Determinan Tax Avoidance." Jurnal Ilmiah Universitas Batanghari Jambi 23, no. 2 (July 26, 2023): 2328. http://dx.doi.org/10.33087/jiubj.v23i2.3574.

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This study aims to determine the effect of financial disress, fixed asset intensity and accounting conservatism on tax avoidance. This research includes quantitative research. The population in this study are trading companies lited on the Indonesia Stock Exchange in 2020-2021. The sample in this study was determined by purposive sampling method and the data obtained were 40 companies, the sample within 2 years of annual financial reposts. The data analysis technique used includes multiple regression and the type of data used is secondary data. The results of this study indicate that fixed asset intensity has a positive effect on tax avoidance, financial distress and accounting conservatism have no effect on tax avoidance.

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Afifah Ayu Cahyaningrum and Sartika Wulandari. "Determinasi Tax Avoidance." Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 6, no. 5 (April 1, 2024): 3883–99. http://dx.doi.org/10.47467/alkharaj.v6i5.1370.

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Tax avoidance is an effort by taxpayer to reduce tax expense by not violating the tax laws or other rules in force. However, in fact tax avoidance is something that is not wanted by the government so the government created the rules to prevent it. This study aimed to examine the effect of Good Corporate Governance (Board of Commissioners, Audit Committee, Independent Board of Commissioners, Institutional Ownership), Profitability, Capital Intensity, Firm Size To the Tax Avoidance of the Technology, Healthcare, Consumer Non-Cyclical and Industrials sector companies listed on the Indonesia Stock Exchange (BEI) with a 3 year observation period in 2020-2022. The theory used in this study was agency theory. The number of observations is 300 samples obtained by the nonprobability sampling method, and purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis. The results of this research show that the Board of Commissioners, Audit Committee, Independent Board of Commissioners, Institutional Ownership, Audit Committee and Company Size do not affect tax avoidance. Meanwhile, Profitability and Capital Intensity affect tax avoidance.

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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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Lee, Bo-Mi, and Wonsun Paek. "Tax Avoidance, Firm Value, and Comparability." Korean Accounting Review 44, no. 4 (August 30, 2019): 41–73. http://dx.doi.org/10.24056/kar.2019.06.001.

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Park, Si－Hun, and Kap－Soon Kim. "Incremental Tax Avoidance and Tax Risk." Journal of Taxation and Accounting 20, no. 6 (December 31, 2019): 191–218. http://dx.doi.org/10.35850/kjta.20.6.08.

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Ko, Jong Kwon, and Hee Jin Park. "Tax Haven Utilization and Tax Avoidance." Korean Accounting Journal 26, no. 2 (April 30, 2017): 83–115. http://dx.doi.org/10.24056/kaj.2017.03.002.

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Nafhilla, Delsa. "Pengaruh Tax Planning, Profitabilitas, Dan Inventory Intensity Terhadap Tax Avoidance." Jurnal Literasi Akuntansi 2, no. 3 (September 20, 2022): 186–91. http://dx.doi.org/10.55587/jla.v2i3.68.

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This study aims to examine the effect of Tax Planning, Profitability, Inventory Intensity on Tax Avoidanc Data were analyzed using SPSS 22. This study uses a sample of manufacturing companies listed on the Indonesian Stock Exchange in 2016-2020 based on criteria established by the author, so that those who meet the criteria. The research technique used multiple linear analysis and analysis of absolute differences. The results show that tax planning, Profitability, inventory intensity have a positive effect on tax avoidance.

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Khamisan, Mayang Sekar Pembayun, Silvy Christina, and Silvy Christina. "Financial Distress, Tax Loss Carried Forward, Corporate Governance and Tax Avoidance." 11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 11, no. 1 (December 9, 2020): 54. http://dx.doi.org/10.35609/gcbssproceeding.2020.11(54).

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One of the biggest state's income is tax. In Indonesia, almost all activities carried out by the public are taxable, for example; grocery for daily activities, electronic equipment purchased, and employee income tax. Taxes have a very important role on state revenue because of taxes were main sources in contributing funds used to finance government spending and national development, but for the tax company is a burden that reduces the company's net profit, so the company will try to reduce the tax burden. To control the amount of tax payments is through tax avoidance, known as tax avoidance which is part of tax planning. Therefore this study aims to determine the effect of financial distress, loss compensation, institutional ownership, managerial ownership, audit committee, audit quality, company size, and return on assets to tax avoidance actions. The companies used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2016-2018. The number of research samples used were 162 data. The method of sampling used purposive sampling and this research used multiple regression analysis to test the hypothesis. This research shows that financial distress, tax loss carried forward, institutional ownership, managerial ownership, audit committee, audit quality, firm size, and return on asset have no influence on tax avoidance. This research shows that financial distress, tax loss carried forward, institutional ownership, managerial ownership, audit committee, audit quality, firm size, and return on asset have no influence on tax avoidance. Suggestions for further research to extend the study period of more than 3 years. In addition, it is hoped that further researchers can replace or add other independent variables such as sales growth. Keywords: Financial Distress, Tax Loss Carried Forward, Corporate Governance, Tax Avoidancae

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Mujiyati, Mujiyati, Muhammad Abdul Aris, and Zulfikar Zulfikar. "Tax amnesty and company value: Testing tax avoidance as an intervening variable." Investment Management and Financial Innovations 19, no. 3 (August 25, 2022): 176–88. http://dx.doi.org/10.21511/imfi.19(3).2022.15.

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This study aims to examine the relationship between tax amnesty on company value, analyze the role of tax avoidance behavior to determine the direct and indirect relationship of tax amnesty on company value. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange after the implementation of the tax amnesty in Indonesia in 2017–2020. The sample includes 54 companies in order to obtain 216 observational data points. A multiple linear regression model was used to analyze the relationship between the variables. The tests carried out include partial coefficient tests and model accuracy tests. The results of the study reveal that tax amnesty increases the company’s efforts to do tax avoidance. Second, the tax amnesty granted by the government could increase the value of a company. Third, success in tax avoidance efforts has an impact on increasing the value of a company. Fourth, tax avoidance mediates the relationship between tax amnesty and firm value. These results indicate that although tax amnesty can increase company value, it does not guarantee that taxpayers (companies) will stop tax avoidance.

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Kurnia, Sinta, Nani Rohaeni, and Ade Samsinar. "PENGARUH PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR FARMASI YANG TERDAFTAR DI BEI." National Conference on Applied Business, Education, & Technology (NCABET) 2, no. 1 (October 31, 2022): 201–13. http://dx.doi.org/10.46306/ncabet.v2i1.79.

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Tax Avoidane is an effort to reduce tax legally to reduce or even eliminate the tax burden. The purpose of this study was to determine the effect of profitability ratios, leverage, and sales growth on tax avoidance in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study uses a quantitative method with a descriptive statistical approach. The population in this study were 12 companies with a sample of 8 pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique in this study used purposive sampling, with a research time of 5 years and 40 data were obtained. The results of this study show that partially the profitability variables proxied by ROA and leverage as proxied by DER have a significant effect on tax avoidance, and sales growth has a negative effect on tax avoidance, while profitability as proxied by ROE and leverage as proxied by DAR has no effect on tax. avoidance. However, simultaneously variable X1, X2, X3, X4 and X5 had significant effect on variable Y

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Doho, Sisilia Zealion, and Eko Budi Santoso. "PENGARUH KARAKTERISTIK CEO, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK." MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA 1, no. 2 (March 4, 2020): 169–84. http://dx.doi.org/10.37715/mapi.v1i2.1408.

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This research aims to determine the influence of CEO narcissism,CEO tenure, independent commissioner and audit quality against tax avoidanceon companies registered in the non-financial sector. CEO narcissismwas measured by scoring the photo of CEO in annual report, CEO tenurewas measured from the length of the CEO’s term, independent commissionerwas measured by the number of independent commissioners dividedby the total commissioner within the company. While audit quality wasmeasured using a dummy variable where score 1 was given was for companiesaudited by the big four accountant firms and 0 for companies auditedby non-big four accountant firms meanwhile the tax avoidance was measuredusing an ETR proxy. This research used secondary data in fom ofannual reports of non-financial sector companies listed on the IndonesiaStock Exchange in the year 2016–2018. The results of this research showthat: (1) the CEO of narcissism has no effect on the tax avoidance, (2) theCEO tenure has a significant positive influence on the tax avoidance, (3)independent commissioner has no influence on the tax avoidance, and (4)audit quality has a significant positive influence on the tax avoidance.

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Fawzi Shubita, Mohammad. "The relationship between sales growth, profitability, and tax avoidance." Innovative Marketing 20, no. 1 (February 5, 2024): 113–21. http://dx.doi.org/10.21511/im.20(1).2024.10.

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The study aims to examine the intricate interplay between sales growth, profitability, and tax avoidance strategies adopted by firms. Through an analysis of a diverse dataset spanning multiple industries and regions, this study investigates how sales growth influences a firm’s marketing approach to tax avoidance and its subsequent impact on profitability. The sample is Jordanian industrial firms listed on the Amman Stock Exchange for the study period between 2010 and 2020. Four critical variables used in the dataset are tax avoidance, return on assets, sales, and size. It employs a mixed-methods approach, including quantitative regression analysis and qualitative assessments of corporate tax strategies. The study results reveal a strong negative relationship between ROA and tax avoidance; for every unit increase in ROA, tax avoidance decreases by 0.198 units. Sales, however, do not exhibit a statistically significant association with tax avoidance. Firm size is an additional predictor with a marginally significant direct link with tax avoidance (β = 0.042, p = 0.049). This study highlights the central role of profitability in shaping tax avoidance strategies, with larger firms marginally more inclined toward tax planning.

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Drake, Katharine D., Stephen J. Lusch, and James Stekelberg. "Does Tax Risk Affect Investor Valuation of Tax Avoidance?" Journal of Accounting, Auditing & Finance 34, no. 1 (February 1, 2017): 151–76. http://dx.doi.org/10.1177/0148558x17692674.

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We examine how investors value tax avoidance (measured as the level of cash effective tax rates [ETRs]) and tax risk (measured as the volatility of cash ETRs), and how these constructs interact to influence firm value. Our results suggest that investors positively value tax avoidance but negatively value tax risk and, most importantly, that greater tax risk moderates the positive valuation of tax avoidance. In additional analyses, we find that contemporaneous measures of tax avoidance and tax risk provide insight into future tax cash flows and that our results hold using GAAP ETR-based measures of tax avoidance and tax risk. Finally, our results are robust to a battery of sensitivity checks including controlling for idiosyncratic and systematic risk, the cost of equity capital, and unrecognized tax benefits in the post-FIN 48 period, among others. Broadly, our findings provide new evidence on how taxes affect firm value and suggest that tax avoidance and tax risk should be considered jointly rather than in isolation.

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Rosalin, Feronika, and Hasan Basri. "PENGARUH KOMISARIS INDEPENDEN, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020." JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) 6, no. 2 (December 7, 2021): 128–35. http://dx.doi.org/10.54077/jembatan.v6i2.63.

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Penghindaran pajak (Tax Avoidance) adalah salah satu cara untuk menghindari pajak secara legal yang tidak melanggar peraturan perpajakan. Faktor-faktor yang memengaruhi penghindaran pajak antara lain return on asset, leverage, intensitas modal, pertumbuhan penjualan, komisaris independen dan ukuran perusahaan. Perumusan masalah dalam penelitian ini adalah (1) Bagaimana perkembangan komisaris independen, ukuran perusahaan, Sales Growth dan Tax Avoidance pada perusahaan telekomunikasi yang ada di Bursa Efek Indonesia periode 2016-2020? (2) Apakah komisaris independen, ukuran perusahaan, dan Sales Growth berpengaruh secara parsial terhadap Tax Avoidance pada perusahaan telekomunikasi yang ada di Bursa Efek Indonesia periode 2016-2020? (3) Apakah komisaris independen, ukuran perusahaan, dan Sales Growth berpengaruh secara simultan terhadap Tax Avoidance pada perusahaan telekomunikasi yang ada di Bursa Efek Indonesia periode 2016-2020?. Metode analisis yang digunakan adalah regresi linear berganda. Hasil penelitian secara parsial yaitu hasil uji t menunjukkan bahwa tidak terdapat pengaruh komisaris independen dan sales growth terhadap tax avoidane pada perusahaan telekomunikasi yang ada di Bursa Efek Indonesia periode 2016-2020, sedangkan ukuran perusahaan berpengaruh terhadap tax avoidance pada perusahaan telekomunikasi yang ada di Bursa Efek Indonesia periode 2016-2020. Sedangkan hasil penelitian secara simultan yaitu berdasarkan hasil uji F menunjukkan bahwa terdapat pengaruh komisaris independen, ukuran perusahaan, dan sales growth (X1, X2, X3) secara simultan terhadap tax avoidance (Y) pada perusahaan telekomunikasi yang ada di Bursa Efek Indonesia periode 2016-2020. Nilai koefisien determinasi (Adjusted R square) adalah sebesar 0,276 atau 27,6%. Hal ini menunjukkan bahwa pengaruh komisaris independen (X1), ukuran perusahaan (X2) dan sales growth (X3) terhadap tax avoidance (Y) sebesar 27,6%, sisanya 72,4% dipengaruhi oleh variabel lain yang tidak dimasukkan dalam penelitian ini.

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Baiq Dinda Puspita Ayu, R . Ayu Ida Aryani, and Rina Komala. "Pengaruh Struktur Kepemilikan dan Tax Deduction Terhadap Tax Avoidance." J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI 4, no. 2 (June 27, 2023): 203–2013. http://dx.doi.org/10.31949/jaksi.v4i2.5702.

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Penelitian ini bertujuan untuk menguji faktor-faktor potensial yang diduga mempengaruhi tindakan tax avoidance. Adapun variabel independen dalam penelitian ini adalah struktur kepemilikan dengan proksi (kepemilikan terkosentrasi, kepemilikan asing dan kepemilikan publik) dan tax deductions dengan proksi (beban pajak tangguhan, beban pajak kini, dan presntase jumlah saham disetor), sementara variabel dependentnya adalah tax avoidance. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2021. Sampel penelitian ini menggunakan metode puposive sampling dan di peroleh 140 perusahaan. Metode analisis menggunkan analisis statistik deskriptif dan Generalized Method of moments. Hasil penelitian menunjukan bahwa kepemilikan terkosentrasi, kepemilikan public dan beban pajak kini tidak berpengaruh terhadap tax avoidance, sedangkan kepemilikan asing, beban pajak tangguhan, dan presentase jumlah saham disetor berpengaruh positif dan signifikan terhadap tax avoidance. Dengan demikian untuk mencegah terjadinya tax avoidance, pemerintah harus memperkuat pengawasan serta memperkuat peraturan dan harus benar-benar dipatuhi oleh phak manajemne perusahaan dan jajarannya, untuk mengurangi aktivitas tax avoidance yang dilakukan oleh phak terkaitl agar dapat memberikan keuntungan kepada pihak tertentu.

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Zhu, Dian, and Yuanyuan Peng. "The Uncertainty and Countermeasures of General Anti-Avoidance Clause." Law and Economy 2, no. 3 (March 2023): 51–61. http://dx.doi.org/10.56397/le.2023.03.08.

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The Article 47 of the Enterprise Income Tax Law introduces the general anti-tax avoidance clause, and gradually constructs the general anti-tax avoidance rule system around the clause. General anti-tax avoidance provisions play an important role in making up for the deficiency of special anti-tax avoidance provisions in anti-tax avoidance. However, due to the unreasonable legislative provisions of general anti-tax avoidance provisions and the lack of judicial supervision of the administration-led anti-tax avoidance model, the tax authorities lack guidance in applying these rules, which leads to the uncertainty of the application of general anti-tax avoidance provisions. This article analyzes the causes of the uncertainty of general anti-tax avoidance provisions from the legislative, administrative and judicial aspects, and puts forward suggestions to solve the uncertainty caused by the legislation and application of general anti-tax avoidance provisions.

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안동일 and KeeJoon Seok. "The Influence of Tax Avoidance Factors on Propensity of Tax Avoidance－Focused Capital Gain Tax－." Tax Accounting Research ll, no. 45 (September 2015): 105–28. http://dx.doi.org/10.35349/tar.2015..45.006.

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Cahyo, Fandi Dwi, and Chaidir Iswanaji. "STUDI LITERATUR: FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN MANUFAKTUR DI INDONESIA." JURNAL ECONOMINA 2, no. 2 (February 9, 2023): 359–68. http://dx.doi.org/10.55681/economina.v2i2.260.

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Dalam melakukan penelitian ini yang bertujuan untuk membuat studi literature dengan mengetahui serta menganalisis penyebab terjadinya tax avoidance yang mengakibatkan negara mengalami sedikit kurangnya devisa. Faktor-faktor berikut yang mempengaruhi tax avoidance antara lain adalah ukuran perusahaan terhadap tax avoidance, profitabilitas terhadap tax avoidance, leverage terhadap tax avoidance, umur perusahaan terhadap tax avoidance dan komite audit terhadap tax avoidance. Data yang sudah di peroleh oleh peneliti lalu di pelajari dan di analisis maka dapat di peroleh hasil nya. Hasil dari penelitian yang di lakukan adalah bahwa profitabilitas, ukuran perusahaan, umur perusahaan, leveraage perushaan, komite audit perusahaan tidak berpengaruh terhadap tax avoidance.

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Sholihah, El Fira Mar’atus, and Alfa Rahmiati. "Pengaruh Leverage, Sales Growth, Kompensasi Rugi Fiskal dan Koneksi Politik terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2017-2022)." Owner 8, no. 1 (January 1, 2024): 186–99. http://dx.doi.org/10.33395/owner.v8i1.1887.

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This study aims to examine (1) the effect of leverage on tax avoidance (2) the effect of sales growth on tax avoidance (3) the effect of fiscal loss compensation on tax avoidance (4) the effect of political connections on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2022. The research sample was determined based on the purposive sampling method. The data analysis technique uses multiple linear regression analysis with tax avoidance as the dependent variable and leverage, sales growth, fiscal loss compensation and political connections as independent variables. Data processing using SPSS version 17.0. The results of this study indicate that (1) leverage has an effect on tax avoidance (2) sales growth has no effect on tax avoidance (3) fiscal loss compensation has an effect on tax avoidance (4) political connections does not affect tax avoidance (tax avoidance).

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Oktavianie, Rian. "DAMPAK PERUBAHAN TARIF PAJAK BADAN TERHADAP TAX AVOIDANCE DI INDONESIA." JURNAL FAIRNESS 9, no. 1 (March 31, 2021): 1–20. http://dx.doi.org/10.33369/fairness.v9i1.15218.

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This study aims to purpose the impact of changes in corporate tax rates to tax avoidance in Indonesia. The samples are manufacturing companies listed in Indonesia Stock Exchange which published reporting statement during 2007-2014.The sampling technique used is purposive sampling and obtained 25 companies with data processed about 200. The independent variable in this study are tax avoidance before tax rates changes (X1) and the tax avoidance after tax rates changes (X2), while the dependent variable is tax avoidance (Y). The analysis used descriptive statistical anaylsis, test Kolmogrov-Smirnov, and different t-test with used paired sample test as tool. T-test used to know the level of differences tax avoidance between before and after tax rates changes tax with apply in corporate.Results from this study indicate that there are differences in tax avoidance before and after the change in corporate tax rates. Tax avoidance as measured by the Cash ETR and Current ETR shows that after changes in corporate tax rate higher tax avoidance or tax increases. Whereas measurement by Effective Tax Rates and Total Book Tax Differences shows that there are differences of tax avoidance lesser or reduced after the change in corporate tax rates.

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Ainniyya, Salma Mustika, Ati Sumiati, and Santi Susanti. "Pengaruh Leverage, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Tax Avoidance." Owner 5, no. 2 (August 2, 2021): 525–35. http://dx.doi.org/10.33395/owner.v5i2.453.

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Tax Avoidance is an act to avoid taxes by companies that can reduce tax revenue for the state. This study aims to examine the effect of Leverage, Sales Growth, and Company Size on Tax Avoidance. Population in this study were all companies listed in Indonesia Stock Exchange for 2018 – 2019 period. Purposive sampling used as sampling technique and obtained 219 companies as samples. This study used quantitative method and the analysis was multiple linear regression analysis. Tax Avoidance proxied by Effective Tax Rate which have a negative interpretation of Tax Avoidance. The result of t test shows that Leverage has a significant effect on Tax Avoidance, positive relationship between Debt to Equity Ratio as proxy for Leverage and Effective Tax Rateas proxy for Tax Avoidance explains that the higher the Leverage, the lower the Tax Avoidance. Sales Growth has a significant effect on Tax Avoidance, negative relationship between sales growth and Effective Tax Rate explains that the higher the Sales Growth, the higher the Tax Avoidance. While Company Size has no significant effect on Tax Avoidance, bigger or smaller the Company Size will not have any effect on Tax Avoidance. The f test shows that Leverage, Sales Growth, and Company Size simultaneously have a significant effect on Tax Avoidance. Result of adjusted R square shows that the effect of Leverage, Sales Growth, and Company Size on Tax Avoidance is 0,072 or 7,2%.

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Fitrianingrum, Erika, and Erma Setiawati. "ANALISIS FAKTOR DETERMINAN TAX AVOIDANCE (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020)." Jurnal Multidisipliner Bharasumba 1, no. 02 (April 30, 2022): 14–24. http://dx.doi.org/10.62668/bharasumba.v1i02.99.

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Tingginya kasus penghindaran pajak (tax avoidance) di Indonesia, mendorong untuk melakukan penelitian tentang factor-faktor yang mempengaruhi tax avoidance. Tax avoidance merupakan suatu tindakan yang dilakukan wajib pajak untuk meminimalkan pembayaran pajak. Perbedaan kepentingan antara wajib pajak dan pemerintah dalam menanggapi pajak, tentunya akan menimbulkan tindakan penghindaran pajak yang dilakukan oleh wajib pajak dengan cara memanfaatkan celah Undang-Undang perpajakan. Penelitian ini bertujuan untuk mengetahui pengaruh komisaris independen terhadap tax avoidance, pengaruh leverage terhadap tax avoidance, pengaruh profitabilitas terhadap tax avoidance, pengaruh sales growth terhadap tax avoidance, dan pengaruh ukuran perusahaan terhadap tax avoidance. Metode yang digunakan dalam penelitian ini yaitu metode kuantitatif. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2018 sampai 2020 yang diunduh melalui www.idx.co.id. Populasi yang digunakan dalam penelitian sebanyak 492 perusahaan, Sampel yang diambil dalam penelitian sebanyak 231 perusahaan, yang diseleksi menggunakan teknik purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini yaitu analysis regresi berganda untuk data sampel. Hasil penelitian ini menyimpulkan bahwa komisaris independen tidak berpengaruh terhadap tax avoidance, leverage tidak berpengaruh terhadap tax avoidance, sales growth tidak berpengaruh terhadap tax avoidance, dan ukuran perusahaan tidak berpengaruh terhadap tax avoidance. Sedangkan profitabilitas berpengaruh terhadap tax avoidance.

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Mohanadas, Nirmala Devi, Abdullah Sallehhuddin Abdullah Salim, and Suganthi Ramasamy. "Corporate Tax Avoidance of Malaysian Public Listed Companies: A Multi-Measure Analysis." 12th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 12, no. 1 (October 8, 2021): 4. http://dx.doi.org/10.35609/gcbssproceeding.2021.12(4).

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While the topic of corporate tax avoidance has been experiencing ceaseless attention among researchers, its empirical aspect is still facing the challenge of constructing a single universally accepted measure of such practice. Due to the confidential nature of tax returns, most empirical studies have had to rely on financial statements information to developed proxy measures such as effective tax rates (ETRs) and book-tax differences (BTDs) (Hanlon & Heitzman, 2010). Nevertheless, these proxies possess their individual advantages as well as limitations. Such available choices may therefore cause confusions to the researchers in choosing the most suitable measure for their corporate tax avoidance studies. As the mainstream studies on corporate tax avoidance have focused mostly on developed economies like the United States, United Kingdom, and Australia, there is a scarcity of such studies in developing countries (Salihu et al., 2015). The unique jurisdictional nature of tax laws and enforcement systems hinder the extant findings' applicability on less economically-developed countries, especially those highly dependent on their corporate income tax revenue which is especial true with regard to Malaysia (Mohanadas et al., 2020). Though not as abundant in numbers, extant published studies had found that Malaysian public listed companies were indeed being consistently tax-avoidant since the 1990s. Nevertheless, these studies had respectively employed only a single measure of corporate tax avoidance. Indeed, nearly all had used variations of ETR while only a few had applied BTD measures. Their mutually exclusive application of ETR and BTD measures could negatively impact their findings' ability to capture tax-deferring corporate strategies (Hanlon & Heitzman, 2010; Lennox et al., 2013). It thus worsened the risk of potential distortion in the results of tax avoidance level which would led to flawed conclusions being made. In view of the above, this study seeks to measure corporate tax avoidance level of Malaysian public listed companies for the years 2015 until 2019 using both ETR and BTD measures. Furthermore, this study aims to analyse how closely these two measure are related in their respective appraisals of the companies' tax avoidance level. Keywords: Corporate Tax Avoidance; GAAP ETR; Cash ETR; Total BTD; Permanent BTD.

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Artiukh, Oksana, Ludmila Chernyshova, and Dennis Li. "Consequences of tax avoidance." Scientific Bulletin of Odessa National Economic University 11-12, no. 288-289 (2021): 96–100. http://dx.doi.org/10.32680/2409-9260-2021-11-12-288-289-96-100.

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Bracewell-Milnes, Barry. "Is Tax Avoidance Harmful?" Intertax 31, Issue 3 (March 1, 2003): 96. http://dx.doi.org/10.54648/taxi2003021.

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Tanto, Viola. "Tax Avoidance in Albania." European Journal of Economics and Business Studies 6, no. 3 (December 12, 2020): 124. http://dx.doi.org/10.26417/270msu59a.

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This paper was written in order of the reforming of the tax system’s framework. Analysing phenomena such as tax evasion, tax avoidance, the use of legal loopholes to reduce tax liability in Albania was very challenged. In this paper is analysed also some other jurisdictions, which have served as a reference model for the reform of Albanian legislation, such as the Italian one and the legislation of the European Union. Recently, we were witnesses of a significant increase, in the quantitative and qualitative level, of tax evasion and tax avoidance. Often, the "battle" between the taxpayer and the contributor in bad faith is based on the probative power (burden of proof) of the elements of the transaction which must be verified by the tax administration. Even more often, this fight takes place over the basis of the correct interpretation of legal norms. Evasion is leaving more and more room for refined avoidance. Avoidance is no longer just the prerogative of big companies, corporations or powerful business groups, but it is turned into an ordinary management instrument for small and medium enterprises, even in special cases, even for natural persons. The paper analyses problems such as: basic and key aspects of tax evasion, by distinguishing with other concepts of tax law, such as tax planning and tax evasion, which are the forms of identifying tax evasion/avoidance, the meaning of the doctrine of abuse right. At the end of the paper, you can find a presentation on all findings and conclusions reached during the analysis of the above problems, and some recommendations for the improvement of the activity of the Tax Administration.

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Boone, Jeff P., Inder K. Khurana, and K. K. Raman. "Religiosity and Tax Avoidance." Journal of the American Taxation Association 35, no. 1 (October 1, 2012): 53–84. http://dx.doi.org/10.2308/atax-50341.

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ABSTRACT: In this paper, we examine religiosity as one determinant of tax avoidance by corporate and individual taxpayers. Prior research suggests a relation between religiosity and risk aversion. Because aggressive tax avoidance strategies involve significant uncertainty and possible penalties and damage to reputation, we predict that higher levels of religiosity are associated with less aggressive (i.e., less risky) tax positions. Consistent with this prediction, we find that firms headquartered in more religious U.S. counties are less likely to avoid taxes. We also find that religiosity is consistently associated with lower tax avoidance by individual taxpayers, as measured by underreported income. These results hold after controlling for several firm-level, as well as county-level, demographic characteristics identified in prior research as affecting tax avoidance by corporate and/or individual taxpayers. We conclude that religiosity is a significant determinant of tax avoidance by corporate and individual taxpayers.

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Alarie, Benjamin. "TREBILCOCK ON TAX AVOIDANCE." University of Toronto Law Journal 60, no. 2 (April 2010): 623–42. http://dx.doi.org/10.3138/utlj.60.2.623.

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Mansi, Sattar, Jianping Qi, and Han Shi. "Advertising and tax avoidance." Review of Quantitative Finance and Accounting 54, no. 2 (March 6, 2019): 479–516. http://dx.doi.org/10.1007/s11156-019-00796-6.

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Rakhmayani, Alfita, Clara Yully Diana Ekaristi, and Maya Aresteria. "Consequences of Tax Avoidance." Tax Accounting Applied Journal 1, no. 1 (October 31, 2022): 18–28. http://dx.doi.org/10.14710/taaij.2022.16358.

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Urrahmah, Wafa Shifa, and Nelsi Arisandy. "Factors Affecting Tax Avoidance." Jurnal Akuntansi Bisnis dan Ekonomi 10, no. 1 (March 31, 2024): 32–41. http://dx.doi.org/10.33197/jabe.vol10.iss1.2024.1570.

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This research is included in quantitative research that aims to determine the effect of profitability, leverage, company size, sales growth, audit quality and the proportion of independent commissioners on partial or simultaneous tax avoidance in basic industrial and chemical sector companies listed on the IDX for the 2019-2022 period. The number of samples used was 20 companies with samples with purposive sampling method sampling techniques and using skunder data and obtained from annual financial statements, this regression analysis uses panel data regression using Eviews 12 software as a measuring tool. The results of the study stated that profitability affects tax avoidance in this study also states that leverage, company size and sales growth do not affect tax avoidance on audit quality variables and the proportion of independent board of commissioners is stated to have an effect on avoidance The R² value in the regression dependent variable is 12.22% while the rest was described by other variables other than the variables used in this study.

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Pangestuti, Dinik Fitri Rahajeng, Nisrina Sari, and Ambar Lestari. "TAX HEAVENS PHENOMENON: TAX PLANNING STRATEGY OR TAX AVOIDANCE." Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) 4, no. 1 (July 27, 2020): 1–24. http://dx.doi.org/10.52490/jeskape.v4i1.627.

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Abstract Tax planning is one example of the use of regulatory loopholes. On the other hand for the Fiscal Authority, carrying out tax avoidance practices as a form of tax planning will have a negative effect on the Government and, for this reason, the Government makes fiscal corrections as its remedial. Many also hide their assets in tax heavens countries. This is so that the assets they have are not taxed. Tax heavens countries are usually small countries that apply very low taxes, some even do not impose taxes at all. However, the government has prepared an Automatic Exchange of Information (AEoI) data exchange plan that occurs in 2018, certainly will make tax evaders unable to run away from the pursuit of the tax authorities, even if they have to flee to tax heavens countries (tax heavens). Keywords: tax heavens, tax planning, Automatic Exchange of Information (AEoI) Abstrak Perencanaan pajak adalah salah satu contoh penggunaan celah peraturan. Pada sisi lain bagi Otoritas Fiskal, melakukan praktik penghindaran pajak sebagai bentuk perencanaan pajak akan membawa efek negatif bagi Pemerintah dan, untuk itulah, Pemerintah melakukan koreksi fiskal sebagai remedialnya. Banyak juga yang menyembunyikan asetnya di negara-negara tax heavens. Hal ini bertujuan agar aset yang mereka punya tidak terkena pajak. Negara tax heavens biasanya merupakan negara kecil yang menerapkan pajak yang sangat rendah, bahkan ada yang tidak mengenakan pajak sama sekali. Namun, pemerintah telah menyiapkan Rencana pertukaran informasi data perbankan secara otomatis (Automatic Exchange of Information/AEoI) yang terjadi pada 2018, dipastikan akan membuat para pengemplang pajak tidak akan bisa lari dari kejaran otoritas pajak, sekalipun mereka harus kabur ke negara surga pajak (tax heavens). Kata kunci: Tax Heavens, Tax Planning, Automatic Exchange of Information (AEoI)

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Yoon Oh. "Tax Avoidance and tax evasion through tax haven entities." Journal of IFA, Korea 30, no. 1 (February 2014): 137–77. http://dx.doi.org/10.17324/ifakjl.30.1.201402.004.

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Putra, Erik Dwi, and Ning Rahayu. "PRAKTIK-PRAKTIK TAX AVOIDANCE SERTA PENERAPAN KEBIJAKAN ANTI-TAX AVOIDANCE DI INDONESIA." Jurnal Darma Agung 31, no. 3 (June 30, 2023): 524. http://dx.doi.org/10.46930/ojsuda.v31i3.3499.

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Penghindaran pajak telah menjadi isu global yang banyak diperbincangkan di berbagai negara di dunia. Setiap tahun diperkirakan ada kerugian negara sekitar Rp69 triliun akibat skema penghindaran pajak di Indonesia. Metode penelitian ini menggunakan metode kualitatif, sedangkan teknik pengumpulan data dilakukan dengan penelusuran dari berbagai sumber, baik itu melalui pemberitaan media cetak atau elektronik. Hasil penelitian menunjukkan bahwa terdapat kendala dalam perumusan aturan anti penghindaran pajak di Indonesia, di mana pemerintah dihadapkan pada wajib pajak yang mampu memanfaatkan ketentuan pajak yang ada. Dalam kaitan ini, pemerintah telah berupaya untuk mencegah penghindaran pajak melalui penerapan kebijakan seperti anti thin capitalization, CFC rule, transfer pricing, dan anti treaty shopping. Namun, kebijakan yang masuk dalam kategori SAAR dinilai belum optimal. Oleh karena itu, pemerintah juga dapat mempertimbangkan instrumen GAAR yang saat ini diterapkan di berbagai negara.

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Journal articles on the topic 'Tax avoidance'

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