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Tax avoidance determinants: the role of dividend policy as moderating variable

Purpose: Tax avoidance, which is a legally permissible strategy that complies with tax regulations, can affect the state's revenue targets; thus, this study investigates the effects of Profitability, Firm Size, Institutional Ownership, and Leverage on Tax Avoidance, moderated by Dividend Policy....

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Hlavní autoři: Tri Ananda Rizky, Fatmawati Zahroh
Médium: Artigo
Jazyk:Inglês
Vydáno: Universitas Muhammadiyah Malang 2024-11-01
Edice:Jurnal Akademi Akuntansi
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On-line přístup:https://ejournal.umm.ac.id/index.php/jaa/article/view/37305
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