Internal Debt and Multinationals' Tax Planning - Empirical Evidence from Panel Data

2009 ◽  
Author(s):  
Thiess Buettner ◽  
Georg Wamser
Keyword(s):  
Panel Data ◽  
Empirical Evidence ◽  
Tax Planning ◽  
Internal Debt

scholarly journals PENGARUH LINDUNG NILAI, FINANCIAL LEVERAGE, DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK

2017 ◽  
Vol 17 (1) ◽  
pp. 31
Author(s):  
Furqon Nurhandono ◽  
Amrie Firmansyah
Keyword(s):  
Panel Data ◽  
Earnings Management ◽  
Empirical Evidence ◽  
Tax Evasion ◽  
Significant Relationship ◽  
Stock Exchange ◽  
Tax Planning ◽  
Financial Leverage ◽  
Tax Aggressiveness ◽  
Taxable Income

<em>This research is aimed to provide empirical evidence about relationship between hedging, financial leverage, and earnings management on tax aggressiveness.</em> <em>Frank and Rego (2009) defines tax aggressiveness as the act of manipulation to reduce the amount of taxable income through tax planning efforts either it can or can not be categorized as an act of tax evasion. Using purposive sampling this research selected 24 firms that are listed in Indonesian Stock Exchange from 2011-2015 as samples. The result of multiple regression of panel data shows that there is positively significant relationship between financial leverage and tax aggressiveness as well as earnings management and tax aggressiveness. While there is no significant relationship between hedging and tax aggresiveness. </em>

scholarly journals The Influence of Age and Size on Family-Owned Firms’ Financing Decisions: Empirical Evidence Using Panel Data

2016 ◽  
Vol 49 (6) ◽  
pp. 723-745 ◽  
Author(s):  
Zélia Serrasqueiro ◽  
Paulo Maçãs Nunes ◽  
Jacinto Vidigal da Silva
Keyword(s):  
Panel Data ◽  
Empirical Evidence ◽  
Financing Decisions
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