Tax Avoidance with Maqasid Syariah: Empirical Insights on Derivatives, Debt Shifting, Transfer Pricing, and Financial Distress †

Tax Avoidance with Maqasid Syariah: Empirical Insights on Derivatives, Debt Shifting, Transfer Pricing, and Financial Distress †

This study analyzes and investigates how financial factors, namely, derivatives, debt shifting, and transfer pricing, influence tax avoidance, with financial distress as an interaction variable, within the framework of stakeholder theory and positive accounting theory. Adding more uniqueness, this s...

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Bibliographic Details
Published in:Journal of Risk and Financial Management
Main Author: Putri V.R.; Mohamad Yunus M.H.S.; Zakaria N.B.; Zifi M.P.; Sastrodiharjo I.; Dewi R.
Format: Article
Language:English
Published: Multidisciplinary Digital Publishing Institute (MDPI) 2024
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-85210565490&doi=10.3390%2fjrfm17110519&partnerID=40&md5=7a8634babecb4b8bef8b73426396ec7d

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https://www.scopus.com/inward/record.uri?eid=2-s2.0-85210565490&doi=10.3390%2fjrfm17110519&partnerID=40&md5=7a8634babecb4b8bef8b73426396ec7d

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