Results 31 to 40 of about 1,907 (252)
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
openaire +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
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
openaire +2 more sources
The Effect of Family Ownership to Tax Aggressiveness with Good Corporate Governance and Transparency as Moderating Variable [PDF]
, 2019 This research was conducted to determine the effect of family ownership structure on aggressive tax aggressiveness and to determine the effect of good corporate governance and transparency on family ownership that conduct tax aggressiveness.
Widuri, Retnaningtyas +7 more
core +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
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 +2 more sources
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
openaire +3 more sources
Effect of tax aggressiveness on CEO turnover
, 2021 This study verifies the influence of corporate tax aggressiveness on replacing the Chief Executive Officer - CEO. Tax Aggressiveness can be a determinant of CEO turnover in companies listed on the Brazilian stock exchange B3.
Lopo Martinez, Antonio +2 more
core +1 more source
Tax planning, corporate governance and firm value [PDF]
, 2012 Tax planning by firms is a highly significant activity. After audit fees, tax related services are the largest source of fee income for UK accounting firms.
Holland, Kevin, Abdul Wahab, Nor Shaipah
core +1 more source
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
doaj +1 more source