Effect of Transfer Pricing Aggressiveness, Income Smoothing, Thin Capitalization on Tax Avoidance with Financial Constraints as a Moderating Variable
Peningkatan penerimaan pajak di Indonesia tidak dibarengi dengan peningkatan tax ratio. Rendahnya tax ratio mengindikasikan adanya praktik penghindaran pajak di Indonesia. Beberapa praktik penghindaran pajak dapat dilakukan melalui transfer pricing, income smoothing dan thin capitalization. Penelit...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Arabic |
| Published: |
Yayasan Pendidikan Islam dan Multikultural
2024-10-01
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| Series: | International Journal of Islamic Education, Research and Multiculturalism |
| Subjects: | |
| Online Access: | https://journal.yaspim.org/index.php/IJIERM/article/view/376 |
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