STRATEGI PENGHINDARAN PAJAK PERUSAHAAN SEBELUM DAN SELAMA MASA PANDEMI

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...

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Bibliographic Details
Main Authors: Angelina Angelina, Margaretha Margaretha, Rivan Budiman, Septian Bayu Kristanto, Hartoni Hartoni
Format: Article
Language:English
Published: Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya 2022-09-01
Series:Jurnal Akuntansi Kontemporer
Subjects:
tax avoidance
thin capitalization
profitability
company size
Online Access:http://journal.wima.ac.id/index.php/JAKO/article/view/3842

Internet

http://journal.wima.ac.id/index.php/JAKO/article/view/3842

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