Results 91 to 100 of about 27,082 (210)

PENGARUH MEKANISME PENGAWASAN STAKEHOLDER TERHADAP TINDAKAN AGRESIVITAS PAJAK [PDF]

open access: yes, 2014
This study aims to examine the influence of stakeholder’s oversight mechanism consisting of: board of commissioner meeting frequency, audit committee independence, audit committee competency, audit committee meeting frequency, auditor specialization in ...
ARIYANI, Noor Faizah, HARTO, Puji
core   +1 more source

PENGARUH DIVERSITAS GENDER DEWAN, UKURAN DEWAN DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (Studi Empris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016) [PDF]

open access: yes, 2018
This study aims to examine the effect of board gender diversity and executive compensation to company tax aggressiveness. The dependent variable of this study is tax aggressiveness which is proxied effective tax rate.
AMALIANI, Yusri, YUYETTA, Etna Nur Afri
core  

Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak Dengan Moderasi Kepemilikan Saham Oleh Keluarga [PDF]

open access: yes, 2017
This study aims to know that the disclosure of Corporate Social Responsibility to tax aggressiveness with moderation of ownership of shares by the family.The population in this research is all mining sub-sector companies listed in BEI Period Year 2013 ...
Mumtahanah, S. N. (Shofia)   +1 more
core  

ANALISIS PENGARUH AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY : UNTUK MENGUJI TEORI LEGITIMASI (Studi Empiris Pada Perusahaan Manufaktur yang Telah Terdaftar di Bursa Efek Indonesia Tahun 2014-2015) [PDF]

open access: yes, 2017
This study aimed to analyze the influence of the company tax aggressiveness towards corporate social disclosure responsibility (CSR). The dependent variable in this study is the disclosure of corporate social responsibility contained in the company's ...
NINGTYAS, Yusephine Herdiana Rahayu   +1 more
core  

ANALISIS PENGARUH AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY : UNTUK MENGUJI TEORI LEGISTIMASI (Studi Empiris Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013) [PDF]

open access: yes, 2015
This study aims to examine the influence of corporate tax aggressiveness with corporate social responsibility (CSR): to test legitimacy theory. Independent variables used in this study is the tax aggressiveness that is measured using three proxies ...
BASKORO, Rizky Bayu Aji, FAISAL, Faisal
core  

FACTORS AFFECTING TAX AGGRESSIVENESS IN COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE

open access: yesKeunis
This research use quantitative research methods that examines the impact of board independence, gender diversity, managerial ownership, institutional ownership, and ownership concentration on tax aggressiveness.
Francia Veronica, Natalis Christian
doaj   +1 more source

Pengaruh Moderasi Koneksi Politik terhadap Kepemilikan Keluarga dan Agresivitas Pajak [PDF]

open access: yes, 2018
The study aims to prove moderating effect of political connection to family ownership and how it affects corporate tax aggressiveness. This research contain all non-financial listed companies on Indonesia Stock Exchange from 2010 to 2013 by using ...
Diyanty, V. (Vera), Hidayati, W. (Widya)
core  

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AGGRESSIVENESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013- 2015) [PDF]

open access: yes, 2018
The purpose of this study is to examine the influence of corporate social responsibility (CSR) with corporate tax aggressiveness. Dependent variable in this study is the tax aggressiveness that measured using proxy of diference effective tax rates ...
NUGRAHA, Muhammad Herjaya, ROHMAN, Abdul
core  

Accounting Firms and Tax Aggressiveness

open access: yes, 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 ...
openaire   +2 more sources

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