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The Effect of Transfer Pricing and Tax Avoidance on Tax Aggressiveness
2023This study aims to empirically examine the effect of transfer pricing and tax avoidance on tax aggressiveness (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange in 2011 – 2015). The object of this study were manufacturing companies listed on the Indonesia Stock Exchange in 2011 – 2015.
Irmawan, Irmawan +3 more
openaire +1 more source
Decremental Effective Tax Rate and Tax Aggressiveness
Korean Journal of Taxation Research, 2020Si－Hun Park, Kap－Soon Kim
openaire +1 more source
CEO Power, Corporate Tax Avoidance and Tax Aggressiveness
2017My thesis investigates the association between CEO power, corporate tax avoidance and tax aggressiveness, using two organizational theory perspectives: self-interest and stewardship. I find that a powerful CEO engages in less corporate tax avoidance activities, which lends credence to the risk minimization motive of the stewardship perspective.
openaire +1 more source
Personally Tax Aggressive Executives and Corporate Tax Aggressiveness
SSRN Electronic Journal, 2011openaire +1 more source
Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance
Review of Accounting Studies, 2021Christopher Yust, Dain Donelson
exaly
Tax Aggressiveness and Reputational Costs
Journal of Taxation and Accounting, 2020Si－Hun Park, Kap－Soon Kim
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Do state tax changes affect corporate tax aggressiveness? US evidence
Pacific Accounting Review, 2023Haizhi Wang
exaly
The effect of tax preparers on corporate tax aggressiveness: Evidence form the UK context
International Journal of Finance and Economics, 2021Soufiene Assidi, Khaled Hussainey
exaly