PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK DENGAN MODERASI KEPEMILIKAN SAHAM OLEH KELUARGA (Studi kasus pada laporan keuangan perusahaan tambang di BEI tahun 2013-2015) [PDF]
, 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.
MUMTAHANAH, Shofia Nur +1 more
core
Energy Consumption and CO2 Emissions Forecasting of Transport Sector Using Machine Learning
Energy Science &Engineering, EarlyView.The transport sector accounts for approximately one‐quarter of Iran's final energy consumption. The energy demand in this sector has the least variation, with petroleum products accounting for more than 85% of the demand. Furthermore, the accelerated growth of energy consumption and the sector's reliance on fossil fuels, which are the main cause of ...
Amir Hossein Akbari +2 more
wiley +1 more source
PENGARUH MEKANISME PENGAWASAN STAKEHOLDER TERHADAP TINDAKAN AGRESIVITAS PAJAK [PDF]
, 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 +2 more sources
Gusau Journal of Accounting and Finance, 2020 This study investigates the impact of firm specific attributes on corporate tax aggressiveness by listed manufacturing companies in Nigeria. Firm attributes in this study were measured by firm profitability, firm leverage, capital intensity, firm growth
Kayode Ishola Abdulkadir +2 more
doaj
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]
, 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
The Impact of Uncertainty on Forecasting the US Economy
Journal of Forecasting, EarlyView.ABSTRACT This paper examines the predictive value of uncertainty measures for key macroeconomic indicators across multiple forecast horizons. We evaluate how different uncertainty proxies—economic policy uncertainty (EPU), VIX, geopolitical risk, and measures of macroeconomic and financial uncertainty—enhance forecast accuracy for industrial production,
Angelica Ghiselli
wiley +1 more source
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN, KARAKTERISTIK DAN KOMPENSASI EKSEKUTIF TERHADAP PENGHINDARAN PAJAK (Analisis Pengaruh Corporate Governance, Characteristic And CEO Compensation Terhadap Tax Aggressiveness) [PDF]
, 2018 The purpose of this research isto examine the effect corporate governance, characteristic and CEO compensation on tax aggressiveness to the manufacturing companies listed on the Indonesia Stock Exchange.
MEIRANTO, Wahyu, SIBARANI, Christin
core
Why Do Hedgers Hedge? The Role of Ambiguity
Journal of Futures Markets, EarlyView.ABSTRACT This paper investigates whether ambiguity influences hedging behavior in commodity futures markets. Using high‐frequency crude oil futures data, distinct measures of risk and ambiguity are linked to weekly hedging positions from the Commodity Futures Trading Commission (CFTC).
Fiona Höllmann
wiley +1 more source
Pengaruh Agresivitas Pajak terhadap Corporate Social Responsibility : untuk Menguji Teori Legitimasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) [PDF]
, 2015 This study aims to examine the influence of corporate tax aggressiveness with corporate social resposibity (CSR): to test legitimacy theory. Independent variabel used in this study is the tax aggressiveness that measured usingproxy of effective tax rates.
Rohman, A. (Abdul), Utari, I. A. (Intan)
core
Pharmaceutical Pricing and R&D as a Global Public Good
Health Economics, EarlyView.ABSTRACT This paper examines the international variation in the prices of branded pharmaceuticals. We consider short‐run profits, or quasi‐rents, as representing each country's contribution toward the global public good of therapeutic information embodied in new pharmaceuticals.
H. E. Frech III +3 more
wiley +1 more source