Results 41 to 50 of about 27,082 (210)
Capital Intensity, Leverage, Return on Asset, dan Ukuran Perusahaan Terhadap Agresivitas Pajak
Jurnal Akuntansi, 2021 Tax aggressiveness is the act of manipulating profits carried out through tax planning that can be both legal and illegal. Measurement of tax aggressiveness using the comparison formula for tax expense and income (ETR).
Andi Prasetyo, Sartika Wulandari
doaj +1 more source
Likuiditas, Leverage, Komisaris Independen, Dan Manajemen Laba Terhadap Agresivitas Pajak Perusahaan [PDF]
, 2012 Tax aggressive was the action designed to reduce taxable income appropriate to tax plan, which could be legalor illegal. This study investigated if extent of liquidity, leverage, independent commissioners and earningmanagement affected corporate tax ...
Supramono, S. (Supramono) +1 more
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Does an uncertain tax system encourage “aggressive tax planning”? [PDF]
Economic Analysis and Policy, 2014 Abstract “Aggressive tax planning” (ATP) is typically characterized as a tax scheme that reduces the effective tax rate of a particular type of income to a level below the one sought by fiscal policy for this income. One motivation often suggested for its use is the uncertainty in tax liabilities introduced by a complicated and ever changing tax ...
openaire +2 more sources
The Effect of Tax Aggressiveness on Company Value with Green Accounting as a Moderating Variable
Journal of Management and Business ReviewThis study examines, using green accounting as a moderator, how tax aggressiveness affects a company's worth. On the BEI for 2013 - 2022, researchers used mining companies.
Dewi Kusuma Wardani +2 more
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Agresivitas Pajak Ditinjau dari Risiko Perusahaan, Likuiditas dan KAP Big Four
Organum, 2022 This study aims to find empirical evidence by analyzing the effect of corporate risk, liquidity, and Big Four Firm of Public Accountants variables on tax aggressiveness in basic and chemical manufacturing companies listed on the IDX for the 2016–2020 ...
Firmansyah Firmansyah +2 more
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Determinan Beban Pajak Masa Depan pada Perusahaan Manufaktur di Indonesia [PDF]
, 2019 This study aims to examine the effect of tax aggressiveness components and deferred tax assets on tax expense for the future period. Tax Aggressiveness aims to minimize the tax burden on companies in ...
Yusuf, M. (Muhammad)
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Journal of Management and AccountingTax aggressiveness is a form of action taken by taxpayers in carrying out their tax planning. The purpose of doing so is to reduce taxable income. The aggressive action in question can be either positive or negative. This study aims to examine whether or
Marshela Sutrisno, Yulia Setyarini
doaj +1 more source
Corporate tax aggressiveness: evidence unresolved agency problem captured by theory agency type 3
Cogent Business & Management, 2023 This study examines corporate tax aggressiveness captured by agency problem type 3. The results show that there are negative relations between corporate governance and tax aggressiveness.
Bani Alkausar +3 more
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I-FinanceThis study aims to determine the effect of liquidity, leverage, and profitability on tax aggressiveness, which is moderated by independent commissioners.
Miranda Septy Andini +1 more
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Analyst Coverage and Corporate Tax Aggressiveness in Indonesia Stock Exchange
Binus Business Review, 2020 This research aimed to examine the effects of analyst coverage on corporate tax aggressiveness in emerging markets that stock prices did not reflect available information in the capital market. The samples were 537 companies listed on the Indonesia Stock
Wiwiek Prihandini
doaj +1 more source