Anny Widiasmara
Nonprobability samplingHeteroscedasticityFinanceAccountingTax revenueProfitability indexBusinessExecutive compensationRegression analysisMultinational corporationEmpirical evidenceManufacturingVariable (computer science)Order (exchange)Market liquidityMulticollinearityRevenueAuditStock exchangeInvestment (macroeconomics)Transfer pricingAnnual reportPopulationIncentiveMultiple linear regression analysisTax avoidanceDatabase transaction
4Publications
0Citations
Publications 4
Newest
view all 3 authors...
The state always tries to optimize revenue from the tax sector, but this is inversely proportional to private companies that always try to minimize the tax burden, one of which is tax avoidance. This study aims to test empirically whether there is an effect of executive compensation, executive share ownership, executive character and company size on tax avoidance in manufacturing companies listed on the IDX for the 2016-2018 period. The data used are secondary data from the annual report. The po...
view all 3 authors...
This research was conducted to examine the effect of the variable Company Size, Profitability, Liquidity, and Public Share Ownership on Corporate Risk Disclosure. Data obtained by purposive sampling method with the following criteria: (1) Banking companies listed on the IDX 2016-2018; (2) Banking companies listed on the IDX and published financial reports for three consecutive years for 2016-2018 and published. (3) The financial statements used are audited annual reports for the 2016-2018 period...
view all 3 authors...
The globalization of the economy, business and investment drives the rapid growth of multinational companies. The conduct of business between business entities in multinational companies is determined on the basis of transfer pricing policies. Transfer pricing has the potential to reduce state revenue from the tax revenue sector, even though tax is the highest source of state revenue. This study aims to provide empirical evidence regarding the effect of taxes, tunneling incentives for income shi...
The purpose of this study is to provide empirical evidence on the influence of taxes, tunneling incentives for income shifting, financial reporting and intangible assets on transfer pricing decisions. The data used is secondary data in the form of annual financial statements downloaded from the official website of IDX www.idx.co.id. The population of this study is a manufacturing company registered in IDX for the period 2016-2018. Sample selection technique using purposive sampling method so tha...
Source
This website uses cookies.
We use cookies to improve your online experience. By continuing to use our website we assume you agree to the placement of these cookies.
To learn more, you can find in our Privacy Policy.