Results 1 to 10 of about 1,034,930 (373)
DAMPAK TAX ACCOUNTING CHOICES TERHADAP TAX AGGRESSIVE [PDF]
Jurnal Akuntansi, 2016 Penelitian ini bertujuan untuk menganalisis tax accounting choices, defferen tax expense dan firm size sebagai indikator tax aggressiveness. Sampel yang digunakan penelitian ini sebanyak 50 perusahaan manufaktur yang terdaftar di Bursa Efek Indionesia ...
Harnovinsah Harnovinsah +1 more
doaj +7 more sources
Tax aggressiveness determinants [PDF]
Journal of Islamic Accounting and Finance Research, 2021 Purpose - This study aims to examine the effect of capital intensity, inventory intensity, corporate social responsibility and good corporate governance on tax aggressiveness.
Hani Werdi Apriyanti, Muhamad Arifin
doaj +3 more sources
Combating tax aggressiveness: Evidence from Indonesia’s tax amnesty program
Cogent Economics & Finance, 2023 Taxation has a vital role as a domestic financial source to achieve Sustainable Development Goals (SDGs). To increase domestic revenue, combating tax avoidance is important, especially for Indonesia, one of the most populous countries with the fact that ...
Muhammad Arsalan Khan, Siti Nuryanah
doaj +4 more sources
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP AGRESIVITAS PAJAK DENGAN KEPEMILIKAN KELUARGA SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) [PDF]
Profita, 2017 The purpose of this study are as follows: 1) Find empirical evidence on the influence of Corporate Social Responsibility (CSR) on Tax Aggressiveness; 2) Find empirical evidence of family influence on tax aggressiveness; 3) Find empirical evidence of ...
Hasian Purba
doaj +5 more sources
AGRESIVITAS PELAPORAN KEUANGAN, AGRESIVITAS PAJAK, TATA KELOLA PERUSAHAAN DAN KEPEMILIKAN KELUARGA [PDF]
Jurnal Akuntansi, 2016 Tax revenue in Indonesia until 2014 contributed approximately 78% of total state revenue. This shows that the tax is important both for the country as a source of income, as well as for the company as a taxpayer.
Hanna Hanna, Melinda Haryanto
doaj +4 more sources
Ownership structure, board characteristics, and tax aggressiveness
, 2011 Tax aggressiveness, as commonly proxied by the effective tax rate (ETR), measures a firm’s effort spent on minimizing its tax payments. It is suggested that more tax aggressive firms have greater incentives to allocate resources to minimize taxes and ...
ZHOU, Ying
core +3 more sources
Managerial ability and tax aggressiveness [PDF]
China Accounting and Finance Review, 2022 PurposeThe aim of this paper is to examine how managerial ability affects corporate tax aggressiveness.Design/methodology/approachThe study follows the work of Demerjian, Lev, and McVay (2012) and quantifies managerial ability by calculating how efficiently managers generate revenues from given economic resources using the data envelopment analysis ...
Bill B. Francis +3 more
openalex +4 more sources
REVIEWING TAX RISK AND TAX AGGRESSIVENESS IN INDONESIA
, 2023 Abstract Purpose - The study is to examine tax aggressiveness and tax risk which have not been studied in previous studies so that this research is to add to the study of tax practices, especially in developing countries such as Indonesia. Design / methodology / approach - This study uses secondary data obtained from annual reports and independent ...
Marhamah Marhamah, Zulaikha Zulaikha
openalex +2 more sources
Contabilidad y Negocios: Revista del Departamento Académico de Ciencias AdministrativasThe objective of this research was to investigate the influence of tax aggressiveness on the performance of companies listed on the Brazilian stock exchange (B3) during the pandemic period, spanning from 2017 to 2022, totaling 1,422 observations ...
Amanda Dantas Cerqueira +3 more
doaj +3 more sources
The effect of company size, corporate social responsibility and corporate governance on tax aggressiveness during the Covid 19 pandemic [PDF]
New Applied Studies in Management, Economics & Accounting, 2023 This study aims to determine and analyze the effect of company size, corporate social responsibility, and corporate governance on tax aggressiveness. This study includes five independent variables, namely company size, corporate social responsibility ...
Susilawati Indah, Sekar Mayangsari
doaj +1 more source