Results 41 to 50 of about 1,034,930 (373)
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
doaj +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
Corporate Governance and Organizational Behavior Review, 2022 This study empirically examines the association of managerial ability and financial reporting quality (represented by accrual earnings management and real earnings management) on tax aggressiveness.
Bernadi Vito +6 more
semanticscholar +1 more source
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
Problems and Perspectives in ManagementThis study highlights the complexity of the relationship between sustainability performance, environment, social and governance (ESG) reporting, and tax aggressiveness, which is a critical concern amidst the increasing demands for corporate social ...
Heri Yanto +2 more
semanticscholar +1 more source
The CEO Characteristics Factors Toward Tax Aggressiveness of Family Companies in Indonesia
Jurnal Akuntansi, 2022 This study examines the relationship between the characteristics of the CEO that has an effect toward tax aggressiveness of family companies in Indonesia.
Rachmawati M.Oktaviani, Kukrit Wicaksono, Sunarto Sunarto, Ceacilia Srimindarti
semanticscholar +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
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
Economics & Sociology, 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 ...
Francesco Cortellese
semanticscholar +1 more source
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