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STRATEGI PENGHINDARAN PAJAK PERUSAHAAN SEBELUM DAN SELAMA MASA PANDEMI

Research Purposes. This research aims to provide empirical evidence of corporate tax avoidance strategies before and during the COVID-19 pandemic. The tax avoidance strategy predicts from three following factors: thin capitalization, profitability, and company size. Research Method. This study is...

Ausführliche Beschreibung

Gespeichert in:
Hauptverfasser: Angelina Angelina, Margaretha Margaretha, Rivan Budiman, Septian Bayu Kristanto, Hartoni Hartoni
Format: Artigo
Sprache:Inglês
Veröffentlicht: Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University 2022-09-01
Schriftenreihe:Jurnal Akuntansi Kontemporer
Schlagworte:
tax avoidance
thin capitalization
profitability
company size
Online-Zugang:http://journal.wima.ac.id/index.php/JAKO/article/view/3842
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