Results 21 to 30 of about 1,060 (265)
Tax aggressiveness and auditor switching
Revista Pensamento Contemporâneo em Administração, 2023 In Brazil's complex tax landscape, this study examines the link between tax aggressiveness and auditor switches among B3-listed companies. Analyzing data from 2012 to 2022, we find heightened tax aggressiveness reduces the propensity for voluntary auditor changes. Yet, during crises or under Big 4 auditing, this inclination shifts.
Antonio Lopo Martinez +2 more
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Pengaruh Leverage, Capital Intensity, dan Corporate Social Responsibility terhadap agresivitas pajak
Jurnal Ekonomi Modernisasi, 2022 Tax aggressiveness is the company's effort to reduce the tax burden. The decrease in tax is due to differences in opinion between the company and the government.
Sebastian Soelistiono, Priyo Hari Adi
doaj +1 more source
The Determinants of Corporate Tax Aggressiveness
Studies of Applied Economics, 2021 Tax-related research is a matter of great interest to researchers over the past decade. Several researchers have attempted to study factors that affect corporate tax aggressiveness. Referring to 27 Real Estates and Property sample of firms from Indonesia, this study investigates a relation among executive characteristics, firm size, leverage ...
IDA FARIDA ADI PRAWIRA, JEFFRY SANDRIA
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REVIEWING TAX RISK AND TAX AGGRESSIVENESS IN INDONESIA
, 2023 Abstract Purpose - The study is to examine tax aggressiveness and tax risk which have not been studied in previous studies so that this research is to add to the study of tax practices, especially in developing countries such as Indonesia. Design / methodology / approach - This study uses secondary data obtained from annual reports and independent ...
MARHAMAH, ZULAIKHA
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Combating tax aggressiveness: Evidence from Indonesia’s tax amnesty program
Cogent Economics & Finance, 2023 Taxation has a vital role as a domestic financial source to achieve Sustainable Development Goals (SDGs). To increase domestic revenue, combating tax avoidance is important, especially for Indonesia, one of the most populous countries with the fact that ...
Muhammad Arsalan Khan, Siti Nuryanah
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Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 2022 Transfer pricing aggressiveness is influenced by various factors, including the complexity of operations, foreign direct investment, and tax haven utilization.
Febriyadi Tri Hadmoko, Ferry Irawan
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Aggressiveness tax in indonesia
Jurnal Akuntansi, 2018 The purpose of this study was to obtain empirical evidence about the influence of liquidity, corporate social responsibility, earnings management, and firm size against tax aggressiveness on manufacturing companies listed consistently in the Indonesia Stock Exchange during the year 2013-2015.
Sofia Prima Dewi, Cynthia Cynthia
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Managerial ability and tax aggressiveness
China Accounting and Finance Review, 2022 PurposeThe aim of this paper is to examine how managerial ability affects corporate tax aggressiveness.Design/methodology/approachThe study follows the work of Demerjian, Lev, and McVay (2012) and quantifies managerial ability by calculating how efficiently managers generate revenues from given economic resources using the data envelopment analysis ...
Bill B. Francis +3 more
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Jurnal Akuntansi, 2020 This research aims to prove that tax aggressiveness is influenced by executive compensation, political connections, sales growth, leverage, and profitability. The annual reports of BUMN & BUMS companies in the non-financial sector are secondary data used
Ernie Riswandari, Kevin Bagaskara
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Pengaruh Deferred Tax, Capital Intensity dan Return On Asset terhadap Agresivitas Pajak
Jurnal Akuntansi, 2021 This research was conducted to identify the effect of Deferred Tax, Capital Intensity, and Return On Assets on Tax Aggressiveness in the coal mining sub-sector industry. This research uses a quantitative descriptive method. This paper uses secondary data
Angeline Margaretha +2 more
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