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Hasil Pencarian

 
Ditemukan 6 dokumen yang sesuai dengan query
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Iman Santoso, author
Corporate Tax Management : Mengulas upaya pengelolaan pajak perusahaan secara konseptual-praktikal
Jakarta: Observation & Research of Taxation (Ortax), 2002
MK-Pdf
UI - Publikasi  Universitas Indonesia Library
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Santoso Harsokusumo, author
Indonesia (International Master Tax Guide 2006/07)
Horwarth, 2007
MK-Pdf
UI - Makalah dan Kertas Kerja  Universitas Indonesia Library
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Siregar, Sylvia Veronica Nalurita Purnama, author
The Use of financial derivatives in tax avoidance and earnings management: empirical evidence from ASEAN. (40th European Accounting Association Annual Congress 2017, 10-12 May 2017)
ABSTRACT This study aims to determine the effects of the use of financial derivatives in tax avoidance and earnings management. This study uses a cross-country analysis with the scope of ASEAN countries, consisting of Philippines, Indonesia, Malaysia and Singapore. The findings show that the level of financial derivatives usage positively affects...
Universitat Valencia, 2017
MK-Pdf
UI - Makalah dan Kertas Kerja  Universitas Indonesia Library
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Oktavia, author
The role of tax environment on the relationship between tax avoidance and earnings quality: evidence from ASEAN country
This research aims to examine the relationship between the level of tax avoidance and the quality of earnings proxied by the accrual-based earnings management and earnings persistence. In addition, this research also aims to examine if the relationship between the level of tax avoidance and accrual-based earnings management and earnings...
[Place of publication not identified]: [Publisher not identified], 2017
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Artikel Jurnal  Universitas Indonesia Library
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The Use of Financial Derivatives in Tax Avoidance Activities: Cross Country Analysis in ASEAN (17th Asian Academic Accounting Association Annual Conference, Kuching, Sarawak, Malaysia 20-22 November 2016)
This study investigate the association between the level of financial derivatives use and the level of tax avoidance, and whether this association differs between the users of financial derivatives for speculation purposes and the users of financial derivative for hedging purposes. Using a cross-country analysis which covering four countries in...
[Place of publication not identified]: Asian Academic Accounting Association, 2016
MK-Pdf
UI - Makalah dan Kertas Kerja  Universitas Indonesia Library
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Oktavia, author
Peran dari Lingkungan Pajak terhadap Hubungan antara Penggunaan Derivatif Keuangan dan Penghindaran Pajak: Analisis Lintas Negara di ASEAN (Prosiding Simposium Nasional Akuntansi (SNA) XX Jember Fakultas Ekonomi Dan Bisnis Universitas Jember Tahun 2017 Jember)
This study aims to examine the effect of the purpose of financial derivatives usage (both for speculative and hedging purposes) and tax environment characteristics on the relationship between the use of financial derivatives and tax avoidance. This study uses a cross-country analysis with the scope of ASEAN countries, consisting of...
2017
MK-Pdf
UI - Makalah dan Kertas Kerja  Universitas Indonesia Library