Results 31 to 40 of about 1,034,930 (373)
Problems and Perspectives in Management, 2023 This study aims to investigate whether corporate social responsibility activities are associated with more or less tax avoidance by focusing on this interrelationship in mandatory vs. voluntary regulatory regimes.
O. Pasko +4 more
semanticscholar +1 more source
Political Connection, Corporate Governance and Tax Aggressiveness [PDF]
مجله دانش حسابداری, 2020 Objective: The purpose of this study was to examine the impact of political connection and some key corporate governance proxies, such as independence of the board of directors, institutional shareholders ownership on tax aggressiveness, and the impact ...
Mohammad Kashanipour (Ph.D) +2 more
doaj +1 more source
Kompartemen : Jurnal Ilmiah Akuntansi, 2023 This study aims to determine the effect of independent commissioner, audit committee, board gender diversity, and CSR on tax aggressiveness The population and sample in this study were KOMPAS100 index companies listed in Indonesian Stock Exchange before ...
Aisah Amalia Rizki +2 more
semanticscholar +1 more source
Tunneling and Tax Aggressiveness
Management and Business Research Quarterly, 2020 In Brazil, there are no mechanisms to identify cases where controlling shareholders might be using tax aggressiveness as a strategy to expropriate value from minority shareholders, the practice known as tunneling. This deserves attention because investors should be able to understand when tax aggressiveness is not designed to generate the purported ...
de Oliveira Aguiar, Israel Lucas +3 more
openaire +1 more source
Ilomata International Journal of Tax and Accounting, 2023 This study aims to examine the impacts of reducing tax rates and firm size on tax aggressiveness in regards to the company value in Indonesia. This study used 302 samples of companies with 1,118 observation points within the period of 2017 - 2021.
Faisal Ardhi, A. Lubis
semanticscholar +1 more source
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
Jurnal Ekonomi Modernisasi, 2023 The study examines the moderating effect of audit quality on relationship between political connection, executive compensation on tax aggressive. The secondary data used for this study in the form of financial statements of 56 financial sector firms ...
Agus Sihono, Agus Munandar
semanticscholar +1 more source
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
openaire +1 more source
Tax Advisors and Tax Aggressiveness: A Bargaining Model
Journal of Accounting, Auditing & Finance, 2021 We study the bargaining game between a tax agency and a tax advisor-taxpayer team. Specifically, we focus on the factors that motivate tax aggressiveness, and the role of tax advisors in tax aggressiveness. We begin by characterizing the conditions under which tax advisors would give aggressive advice to their clients.
Ramy Elitzur, Varda (Lewinstein) Yaari
openaire +1 more source
Tax Aggressiveness and Accounting Fraud
SSRN Electronic Journal, 2012 ABSTRACTThere are competing arguments and mixed prior evidence on whether firms that are aggressive in their financial reporting exhibit more or less tax aggressiveness. Our research contributes to resolving this issue by examining the association between aggressive tax reporting and the incidence of alleged accounting fraud. Relying on several proxies
Lennox, Clive S. +2 more
openaire +2 more sources