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The Impact of Digital Transformation on Corporate Tax Avoidance: Evidence from China

Discrete Dynamics in Nature and Society, 2023
Digital transformation plays an important role in reshaping the core competitiveness of enterprises and achieving high-quality development. Based on panel data of Chinese A-share listed companies in Shanghai and Shenzhen from 2009 to 2019, this study ...
Kun Xie, Wei Huang
doaj   +1 more source

Tax Avoidance, Tax Reporting Aggresiveness, Tax Risk, & Corporate Risk

Riset Akuntansi dan Keuangan Indonesia, 2021
This study aims to examine whether tax avoidance, tax reporting aggressiveness and tax risk have an effect on corporate risk. This study describes the different terms of tax avoidance and tax aggressiveness.
Verani Carolina, O Oktavianti, Vinny Stephanie Hidayat   +2 more
doaj   +1 more source

Corporate strategies and tax avoidance: Does corporate social responsibility matter?

Jurnal Ekonomi dan Bisnis, 2022
This study aims to empirically analyze the effects of corporate diversification, customer concentration, and related party transactions (RPTs) on tax avoidance.
Deddy Sismanyudi, Amrie Firmansyah
doaj   +1 more source

Pengaruh Corporate Social Responsibility (CSR) Dan Good Corporate Governance (GCG) Terhadap Tax Avoidance

Jurnal Akademi Akuntansi, 2021
This study aims to test the influence of corporate social responsibility (CSR) and good corporate governance (GCG) on tax avoidance. The population in this study was a CGPI-winning company registered with IICG in 2018.
Setu Setyawan
doaj   +1 more source

Does the Carbon Emissions Trading Policy Increase Corporate Tax Avoidance? Evidence from China

Frontiers in Energy Research, 2022
Based on the natural experiment of carbon emissions trading pilots in China, this paper investigates the effect of environmental regulation on corporate tax avoidance.
Chen Feng, Xingshu Zhu, Yu Gu, Yuecheng Liu   +3 more
doaj   +1 more source

The influence of industry affiliation on corporate tax avoidance in Malaysia

Journal of Business Management and Accounting, 2012
Prior studies on tax avoidance have been emphasising on the individuals behaviour rather than corporations. In addition to this, the available studies on corporate tax avoidance, to date, have been focusing on the developed market while very little ...
Zaimah Zainol Ariffin
doaj   +1 more source

Pengaruh Good Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index (JII)

Disclosure, 2022
The realization of the tax amnesty in 2016 made Indonesia ranked first in the practice of implementing tax amnesty in the world, but on the other hand there are still many companies that have not complied with tax payments.
Muhamad Mukhsin, Mesi Herawati
doaj   +1 more source

Tax Avoidance, Corporate Governance and Firm Value in The Digital Era

Journal of Accounting and Investment, 2018
In this study, we examine the link between tax avoidance and firm value and identify the moderating effect of corporate governance in this digital era.
Chen Siew Yee, Noor Sharoja Sapiei, Mazni Abdullah   +2 more
doaj   +1 more source

Tax Avoidance & Corporate Risk: An Empirical Study in Manufacturing Company

Jurnal Ilmiah Akuntansi, 2019
The purpose of this research is to test whether a company tax avoidance activity would affect the corporate risk. Tax avoidance measurement is done by applying cash effective tax rate formula, while the volatility rate of stock return formula is used to
Verani Carolina, Oktavianti Oktavianti, Rini Handayani   +2 more
doaj   +1 more source

The Impact of Audit Characteristics on Corporate Tax Avoidance: The Moderating Role of Gender Diversity

Scientific Annals of Economics and Business, 2021
The purpose of this paper is to investigate the relation between audit characteristics and corporate tax avoidance and how board gender diversity (BGDs) moderates this relationship.
Rakia Riguen, Bassem Salhi, Anis Jarboui
doaj   +1 more source