Results 11 to 20 of about 1,907 (252)
Tax Aggressiveness and Corporate Transparency
The Accounting Review, 2018 ABSTRACT We investigate whether aggressive tax planning firms have a less transparent information environment. Although tax planning provides expected tax savings, it can simultaneously increase the financial complexity of the organization.
Karthik Balakrishnan +2 more
core +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
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
Foreign Capital Participation and Tax Aggressiveness in Brazilian Companies [PDF]
, 2020 This study explores the relationship between tax aggressiveness and foreign capital participation in Brazilian companies listed on the BM & F BOVESPA from 2010 to 2015, using the concept of tax aggressiveness as a reduction of taxable ...
Antonio Lopo Martinez,Clébio Bis
core +1 more source
Corporate social responsibility performance and tax aggressiveness [PDF]
, 2017 This study investigated the effect of corporate social responsibility (CSR) performance on tax aggressiveness of listed firms in Nigeria. A cross-sectional research design was utilized for the study, and data were collected from the published annual ...
Mgbame, C. O. +17 more
core +3 more sources
Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 2020 Tax aggressiveness is one of a critical issue in the world of taxation. Many companies do tax planning to minimize their tax abilities. This study aims to examine how capital intensity, inventory intensity, firm size, firm risk, and political connections,
Sugeng Sugeng +2 more
doaj +1 more source