Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Keyword
-
- ESG (2)
- Earnings management (2)
- Firm value (2)
- Indonesia (2)
- Manajemen laba (2)
-
- Profitabilitas (2)
- Profitability (2)
- Sustainability report (2)
- ARDL bound test (1)
- Accountability (1)
- Aktivitas kecurangan (1)
- Akuntabilitas (1)
- And legal protection (1)
- Anti-corruption disclosure (1)
- Attitude toward behavior (1)
- Bibliometric (1)
- Budgetary slack (1)
- CEO characteristics (1)
- CEO overconfidence; ESG Disclosure; and Firm Risk; CEO Overconfidence; Pengungkapan ESG; dan Risiko Perusahaan (1)
- CEO popularity; company performance; CEO characteristics; Popularitas CEO; kinerja perusahaan; karakteristik CEO (1)
- Career Intentions (1)
- Characteristics of the Board of Commissioners (1)
- Company characteristics (1)
- Concentrated ownership; banks; OJK regulations; bank performance; expropriation; Kepemilikanterkonsentrasi; bank; peraturan OJK; performa bank; ekspropriasi (1)
- Content analysis (1)
- Corporate Governance (1)
- Corporate social responsibility (1)
- Corporate sustainability performance (1)
- Corporate tax avoidance; Sharia securities; Non-sharia securities JEL: H26 (1)
- Cost leadership (1)
Articles 31 - 31 of 31
Full-Text Articles in Corporate Finance
Does The Recently Implemented Regulation On Country-By-Country Reporting Deter Tax Avoidance?, Nala Kurniawan, Anggari Dwi Saputra
Does The Recently Implemented Regulation On Country-By-Country Reporting Deter Tax Avoidance?, Nala Kurniawan, Anggari Dwi Saputra
Jurnal Akuntansi dan Keuangan Indonesia
To adhere with Base Erosion and Profit Shifting (BEPS) Action 13, Indonesia enacted regulations concerning Transfer Pricing Documentation and Country-by-Country Reporting (CbCR) to address the issue of tax avoidance. Those regulations introduced the requirement of CbCR in Indonesia, where Multinational Enterprises (MNEs) operating in Indonesia are required to provide tax authorities with geographic breakdown of their profitability, tax payments, and activities wherever they operate. Using the newly implemented CbCR in Indonesia as a treatment for private disclosure requirement, this study examines the effect of CbCR on MNEs tax avoidance. Employing EUR 750 million consolidated revenue threshold for disclosure and utilizing …