Results 31 to 40 of about 27,082 (210)
Tax aggressiveness in publicly traded companies operating in a regulated market
Revista Ambiente Contábil, 2022 Purpose: The research aims to identify whether the regulated market through its agencies is a determining factor for a posture of less tax aggressiveness in companies.
Thaís Salvatori França +1 more
doaj +1 more source
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
openaire +2 more sources
Jurnal AKSI (Akuntansi dan Sistem Informasi)This research analyzes the factors influencing tax aggressiveness in manufacturing companies in Indonesia, focusing on Corporate Social Responsibility (CSR), leverage, and the moderating role of Good Corporate Governance (GCG).
Yudhistira Ardana +2 more
doaj +1 more source
The Association of Tax Aggressiveness on Accrual and Real Earnings Management
Journal of Accounting and Investment, 2020 Research aims: This study examines the association of tax aggressiveness and earnings management practices using the accrual and real transaction-based earnings management.
Antonius Herusetya, Cyrilla Stefani
doaj +1 more source
A Theoretical Model to Discuss Tax Avoidance Based gn Game Theory
BBR: Brazilian Business Review, 2023 A consolidated research line in Brazil identified the proxies for determining the tax aggressiveness of companies listed on the B3 stock exchange. However, none of these studies identified the instrument used by Brazilian companies to carry out tax ...
Antônio Paulo Machado Gomes +3 more
doaj +1 more source
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
openaire +1 more source
Organum, 2019 This study aims to examine the effect of the aggressiveness of financial reporting on tax aggressiveness behavior and examine the differences in tax aggressiveness behavior between before and after the implementation of mandatory disclosure rules.
Rezza Regia Sugandi +1 more
doaj +1 more source
Jurnal Ilmiah Akuntansi dan Bisnis, 2021 This study examines the effect of transfer pricing aggressiveness, income smoothing, and managerial ability in tax avoidance with financial constraints as a moderating variable.
Hanung Adittya Aristyatama +1 more
doaj +1 more source
PENGARUH CORPORATE GOVERNANCE, KOMPENSASI CEO, KARAKTERISTIK CEO, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2013 - 2016) [PDF]
, 2018 The measure of tax aggressiveness behaviour based on the magnitude of corporate goals to minimize the tax payments. The other conditions that can link to the tax aggressiveness is the firm goals which is considered to be a motivation factor for the firm ...
FAIZAH, Nabilla, MUID, Dul
core
The Role of Related Party Transaction and Earning Management in Reducing Tax Aggressiveness
Riset Akuntansi dan Keuangan Indonesia, 2019 This study aimed to examine the influence of related party transactions (RPT) on tax aggressiveness by using earning management as an intervening variable.
Masna Ellyani, Ataina Hudayati
doaj +1 more source