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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 +6 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 +2 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 +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
Political connection as a double-edged sword: the case of tax aggressiveness practice during the COVID-19 pandemic [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – This research aims to examine the association between political connection and tax aggressiveness during the COVID-19 pandemic and the role of business ethics in the association between political connection and tax aggressiveness.
Astrid Rudyanto +2 more
doaj +1 more source
Corporate Governance Structure, Political Connections, and Transfer Pricing on Tax Aggressiveness
Sriwijaya International Journal of Dynamic Economics and Business, 2022 This research examines and analyzes the effect of corporate governance structures, political connections, and transfer pricing on tax aggressiveness (CETR and BTD). The theory used in this research is agency theory.
Kenny Ardillah, Yola Vanesa
doaj +1 more source
The bidirectional relationship of tax aggressiveness and CSR: Evidence from Indonesia
Cogent Business & Management, 2022 This study aims to examine the simultaneous relationship between tax aggressiveness and CSR of non-financial companies in Indonesia. This study also aims to examine the moderating role of risk management in this relationship.
Ain Hajawiyah +4 more
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 +2 more
doaj +1 more source
Jurnal Akuntansi, 2021 Tax aggressiveness is a tax avoidance that is carried out excessively by a business entity which leads to tax evasion. This will have an impact on reducing state revenue from taxes. There are many factors that trigger aggressive tax avoidance.
Anita Nur Fadillah, Ita Salsalina Lingga
doaj +1 more source
Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness [PDF]
The Journal of the American Taxation Association, 2014 ABSTRACT: This paper investigates the effect of CFO gender on corporate tax aggressiveness. Focusing on firms that experience a male-to-female CFO transition, the paper compares those firms' degree of tax aggressiveness during the pre- and post-transition periods.
Francis, Bill B. +3 more
openaire +3 more sources