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The Influence of Income Shifting Incentives towards The Tax Haven Country Utilization: Case Study on the Companies listed in Indonesian Stock Exchange
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The Influence of Income Shifting Incentives towards The Tax Haven Country Utilization: Case Study on the Companies listed in Indonesian Stock Exchange (2018)The Influence of Income Shifting Incentiv…METODE PENELITIAN Kuantitatif, Kualitatif dan R&D (2014)METODE PENELITIAN Kuantitatif…Metode Penelitian Bisnis (2014)Metode Penelitian BisnisMetode Penelitian Kuantitatif, Kualitatif, Dan R&D (2011)Metode Penelitian Kuantitatif…Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Corporate tax avoidance and s…Which countries become tax havens? (2009)Which countries become tax ha…Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates (2009)Using Financial Accounting Da…Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences (2005)The Persistence and Pricing o…The demand for tax haven operations (2005)The demand for tax haven oper…How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings (2004)How Much Will Firms Pay for E…Why Pay More? Tax Avoidance through Transfer Pricing in the OECD (2003)Why Pay More? Tax Avoidance t…Tax‐Avoidance Activities of U.S. Multinational Corporations* (2003)Tax‐Avoidance Activities of U…Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Taxes, Tariffs and Transfer P…CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION (1963)CORPORATE INCOME TAXES AND TH…Risk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)Corporate tax avoidance and high-powered incentives (2005)A review of tax research (2010)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Detecting Earnings Management. (1995)Corporate Governance and Equity Prices (2003)Earnings Management through Real Activities Manipulation (2003)CFOs versus CEOs: Equity incentives and crashes (2011)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)Corporate social responsibility and stock price crash risk (2014)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)An Examination of Corporate Tax Shelter Participants (2009)Corporate governance, incentives, and tax avoidance (2015)Errors in Estimating Accruals: Implications for Empirical Research (2002)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)The theory and practice of corporate finance: evidence from the field (2001)An Empirical Assessment of the Proximity-Concentration Tradeoff between Multinational Sales and Trade (1993)A Review of the Empirical Literature on FDI Determinants (2005)Do countries compete over corporate tax rates? (2007)Empirical tax research in accounting (2001)The incentives for tax planning (2011)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Awareness level analysis of Indonesian consumers toward halal products (2019)Konsep Kampus Merdeka Belajar di Era Revolusi Industri 4.0 (2020)Economic Growth, Increasing Productivity of SMEs, and Open Innovation (2021)Pengaruh media animasi terhadap hasil belajar dan motivasi belajar siswa materi sistem kelistrikan otomotif (2013)PENGARUH PENDIDIKAN KEWIRAUSAHAAN, SELF EFFICACY DAN LOCUS OF CONTROL PADA NIAT BERWIRAUSAHA (2016)Pengaruh Lingkungan Kerja, Kepuasan Kerja dan Beban Kerja Terhadap Kinerja Pegawai (2019)Saudi Journal of Business and Management Studies (2019)Dampak Pandemi COVID-19 terhadap Perekonomian Indonesia (2020)The Influence of 4C (Constructive, Critical, Creativity, Collaborative) Learning Model on Students’ Learning Outcomes (2021)
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References

  • 2014METODE PENELITIAN Kuantitatif, Kualitatif dan R&D14,594 cited
  • 1963CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION5,951 cited
  • 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis2,154 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2014Metode Penelitian Bisnis1,501 cited
  • 2011Metode Penelitian Kuantitatif, Kualitatif, Dan R&D1,412 cited
  • 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1,033 cited
  • 1991Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making819 cited
  • 2005The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences813 cited
  • 2005The demand for tax haven operations622 cited
  • 2009Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates597 cited
  • 2003Why Pay More? Tax Avoidance through Transfer Pricing in the OECD490 cited
  • 2009Which countries become tax havens?

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458 cited
  • 2004How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings396 cited
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