This research aims to analyze the effect of Good Corporate Governance, Executive Incentives, Deferred TaxExpenses on Tax Avoidance. The population used in this are mining sector companies that theIndonesian Stock Exchange 2016-2020. By using purposive sampling, total sample was 30data from 6 companies. method is panel data regression analysis e-views 10. resultsof indicate institutional ownersh...

there is always a considerable difference between the corporate performance and the tax levy that is identified by the taxation authorities which has become a common practice. this fact has led to no fairness among taxpayers, a fact that influences the horizontal and vertical sides of equity. horizontal equity is created when people feel the benefits of the tax gain that is proportional to the ...

This paper examines the impact of local tax rates and capital market conditions on the level and composition of borrowing by foreign affiliates of American multinational corporations. The evidence indicates that 10 percent higher local tax rates are associated with 2.8 percent higher debt/asset ratios of American-owned affiliates, and that borrowing from related parties is particularly sensitiv...

In order to reduce the cost pressure on cold-chain logistics brought by the carbon tax policy, this paper investigates optimization of Vehicle Routing Problem (VRP) with time windows for cold-chain logistics based on carbon tax in China. Then, a green and low-carbon cold chain logistics distribution route optimization model with minimum cost is constructed. Taking the lowest cost as the objecti...

The research and experimentation (R&E) tax credit has long been the subject of criticism. Some argue that if the goal is more research and innovation, it’s better to increase direct federal funding of research. Others argue that the credit is not effective, that companies would do the research in any case. Some object the very notion of using tax policy to influence private sector behavior, pre...

underground economy affects important indexes such as formal gdp, unemployment, consumption, production and etc. therefore it is necessary to identify elements and factors which affect underground economy to restrict it. surveys and studies indicate the size of iran’s underground economy is high and taxes, quantity and quality of regulations and performance of formal economy are the important f...

The study aims to learn how corporate tax aggressiveness is affected by governance, CSR, and employee protections (Empirical Study on Agricultural Mining Companies Listed the Indonesia Stock Exchange in 2018-2020). Twenty-six companies were selected for this analysis using a systematic selection technique. This used SPSS 25 its statistical analysis, including multiple simple linear regression. ...

Sector-specific government support for the Information and Communications Technology (ICT) industry has spread around the World. South Korea, Taiwan and Singapore all enacted national policies to attract the IT industry as early as the 1980s, with support for training, R&D, technology transfer, promotion, tax breaks and IT parks, for example. Malaysia launched perhaps the most ambitious plan wi...