Minimizing Tax Avoidance By Using Conservatism Accounting Through Book Tax Differences (Case Study In Indonesia)
The research’s first purpose is to analyze directly conservatism accounting influence towards book tax differences and tax avoidance. The second purpose is to analyze indirect influence of towards tax avoidance through book tax differences. The research is conducted to companies enlisted in Indonesi...
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| Format: | Article |
| Language: | English |
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Ümit Hacıoğlu
2017-11-01
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| Series: | International Journal of Research In Business and Social Science |
| Subjects: | |
| Online Access: | http://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/765 |