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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
Tunneling and Tax Aggressiveness [PDF]
Management and Business Research Quarterly, 2020 In Brazil, there are no mechanisms to identify cases where controlling shareholders might be using tax aggressiveness as a strategy to expropriate value from minority shareholders, the practice known as tunneling. This deserves attention because investors should be able to understand when tax aggressiveness is not designed to generate the purported ...
Lucas de Oliveira Aguiar, Israel +3 more
openaire +2 more sources
The bidirectional relationship of tax aggressiveness and CSR: Evidence from Indonesia
Cogent Business and 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 +2 more
exaly +3 more sources
Labor Unions and Tax Aggressiveness
SSRN Electronic Journal, 2010 We examine the impact of unionization on firms’ tax aggressiveness. We find a negative association between firms’ tax aggressiveness and union power and a decrease in tax aggressiveness after labor union election wins. This relation is consistent with labor unions influencing managers’ in one, or both, of two ways: (1) constraining managers’ ability to
Zhen Li, O +3 more
openaire +5 more sources
Family Ownership, Corporate Governance, and Tax Aggressiveness
Sriwijaya International Journal of Dynamic Economics and Business, 2021 Companies generally prefer to pay small amounts of tax and use aggressive taxation strategies. This study aims to examine the effect of family ownership on tax aggressiveness moderated by corporate governance.
Ida Subaida, Triska Dewi Pramitasari
doaj +3 more sources
Aggressiveness tax in indonesia
Jurnal Akuntansi, 2018 The purpose of this study was to obtain empirical evidence about the influence of liquidity, corporate social responsibility, earnings management, and firm size against tax aggressiveness on manufacturing companies listed consistently in the Indonesia Stock Exchange during the year 2013-2015.
Sofia Prima Dewi, Cynthia Cynthia
openaire +4 more sources
Tax Aggressiveness and Accounting Fraud
SSRN Electronic Journal, 2012 ABSTRACTThere are competing arguments and mixed prior evidence on whether firms that are aggressive in their financial reporting exhibit more or less tax aggressiveness. Our research contributes to resolving this issue by examining the association between aggressive tax reporting and the incidence of alleged accounting fraud. Relying on several proxies
Lennox, Clive S. +2 more
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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 +2 more sources
DAMPAK TAX ACCOUNTING CHOICES TERHADAP TAX AGGRESSIVE
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 +3 more sources
Accounting Firms and Tax Aggressiveness
, 2020 This thesis is motivated by reported instances of opportunistic aggressive tax positions taken by large corporations across the globe. The role of professional service providers in delivering various types of tax services, especially the role of accounting firms which provide audit services at the same time to their clients, has received significant ...
Fu, Yi
openaire +4 more sources