Results 41 to 50 of about 1,907 (252)
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
, 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
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
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
Corporate Social Responsibility and Tax Aggressiveness
, 2022 This study aims to analyze the effect of corporate social responsibility on tax aggressiveness. Agency theory is used to explain the relationship between corporate social responsibility variables and tax aggressiveness. The relationship between principal
Pratama, Gilang, Widarjo, Wahyu
core +1 more source
Jurnal AKSI (Akuntansi dan Sistem Informasi)This research analyzes the factors influencing tax aggressiveness in manufacturing companies in Indonesia, focusing on Corporate Social Responsibility (CSR), leverage, and the moderating role of Good Corporate Governance (GCG).
Yudhistira Ardana +2 more
doaj +1 more source
The Association of Tax Aggressiveness on Accrual and Real Earnings Management
Journal of Accounting and Investment, 2020 Research aims: This study examines the association of tax aggressiveness and earnings management practices using the accrual and real transaction-based earnings management.
Antonius Herusetya, Cyrilla Stefani
doaj +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
Organum, 2019 This study aims to examine the effect of the aggressiveness of financial reporting on tax aggressiveness behavior and examine the differences in tax aggressiveness behavior between before and after the implementation of mandatory disclosure rules.
Rezza Regia Sugandi +1 more
doaj +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