Analisis Faktor Yang Mempengaruhi Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2012-2014) [PDF]
, 2016 This study aims to examine empirically the effect of corporate social responsibility (CSR), return on asset (ROA), inventory intensity, and size of firm to tax aggressiveness.
Luke, L. (Luke), Zulaikha, Z. (Zulaikha)
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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 ...
openaire +2 more sources
Gateways, Funnels, and Stackers: How People Hide Property Ownership Through Offshore Structures
The British Journal of Sociology, EarlyView.ABSTRACT How do wealthy individuals use offshore financial structures like shell companies to protect personal assets? And how is such offshore wealth structuring itself variably organized? Moving beyond conceptualizations of offshore as concerning only individual tax havens, this article investigates offshore wealth structuring as a fundamentally ...
Kristin Surak, Johnathan Inkley
wiley +1 more source
PENGARUH PROFITABILITAS DAN AGRESIVITAS PAJAK TERHADAP CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Manufaktur dan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) [PDF]
, 2016 This study aims to examines the influence of profitability and corporate tax aggressiveness on corporate social resposibity (CSR). Independent variabel used in this study are the profitability that measured using proxy of return on asset (ROA) and tax ...
NAILUFAR, Rachmana Isnanita +1 more
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Journal of Accounting Research, EarlyView.ABSTRACT The protection of free speech enhances the ability of various public stakeholders to disseminate privately observed adverse information about public firms, making it difficult for corporate managers to conceal negative information about their companies.
JIMMY LEE +3 more
wiley +1 more source
Interactivity and Illusions of Ability: How Using Generative AI Affects Investor Judgments
Journal of Accounting Research, EarlyView.ABSTRACT I use the setting of generative AI (GenAI) to examine how processing tool interactivity affects investors’ self‐assessments of ability and willingness to invest. Although GenAI can help investors process financial information, I theorize that the interactive nature of GenAI blurs the boundaries between investors’ own abilities and those of ...
Joe Croom
wiley +1 more source
The impact of capital intensity and corporate social responsibility on tax aggressiveness with profitability moderated role: Study on consumption good industry sub-sectors company In Indonesia Stock Exchange 2017-2022 [PDF]
, 2023 Martinus Robert Hutauruk +5 more
openalex +1 more source
PENGARUH AGRESIVITAS PAJAK TERHADAP CORPORATE SOCIAL RESPONSIBILITY : UNTUK MENGUJI TEORI LEGISTIMASI (Studi Empiris Pada Perusahaan Pertambangan dan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012) [PDF]
, 2014 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 using proxy of effective tax ...
OCTAVIANA, Natasya Elma, ROHMAN, Abdul
core +1 more source
Natural Resources Forum, EarlyView.Abstract Over the past three decades, there has been a significant increase in information and communication technology (ICT) investments around the world, resulting in a rise in the use of modern ICT packages. Sub‐Saharan African (SSA) countries, however, face different challenges.
Ijeoma Christina Onuogu +4 more
wiley +1 more source
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN MAYORITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) [PDF]
, 2015 The purpose of this study was to examine Corporate Social Responsibility and Majority Firm to Tax Aggressiveness. This study is a developing of a previous study, Lanis and Richardson (2011).
PURWANGGONO, Erlang Anugrahendra +1 more
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