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Effect of tax aggressiveness on CEO turnover [PDF]
, 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
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 Moderation Role of Tax Rate Reduction and Firm Size on the Effects of Tax Aggressiveness on Company Value [PDF]
, 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 ...
Arief Wibisono Lubis +3 more
core +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
TAX AGGRESSIVENESS IN INDONESIA AND MALAYSIA
Berkala Akuntansi dan Keuangan Indonesia, 2022 Tax aggressiveness is an action taken to reduce or minimizing tax expense to be paid by some sort of scheme. Therefore, this things could cause loss in country revenue where the country did not get the real total revenue. This research is aimed to determined the impact of audit committee, board gender diversity, and profitability on tax aggressiveness.
Elizabeth Elizabeth, Ernie Riswandari
openaire +3 more sources
Tax Aggressiveness and Accounting and Financial Irregularities in Brazil [PDF]
, 2021 This paper aimed to analyse whether tax aggressiveness increases the Company probability to incur in accounting and financial irregularities. It was used as a quantitative and descriptive methodology.
Carlos Henrique Rocha Felix,Arilda Teixeira
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
, 2022 Women constitute more than half of the population, but they are still underrepresented in areas such as company boardrooms. This study analyses whether having an equal gender composition in a company's board of directors would reduce tax aggressiveness ...
Cortellese, Francesco
core +1 more source
Tax Aggressiveness Prediction Method with Neural Network and Logistic Regression [PDF]
, 2018 This study aims to examine the predictive power of tax aggressiveness using neural network and logistic regression methods. This research sample is a company whose shares are listed in the Indonesian Sharia Stock Index (ISSI) in the period 2011-2015.
Salman, Kautsar Riza
core +2 more sources
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
doaj +1 more source