PENGARUH KARAKTERISTIK PENGAWASAN DEWAN KOMISARIS TERHADAP TINDAKAN AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan yang Terdaftar di Indeks Kompas 100 BEI Tahun 2013-2015) [PDF]
, 2017 The purpose of this study is to examine the influence of board of commissionare’s oversight characteristics on tax aggressiveness. The dependent variable is tax aggressiveness which measured by Effective Tax Rate (ETR), and the independent variables are ...
LESTARI, Isnatri, ZULAIKHA, Zulaikha
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Journal of Accounting and Investment, 2021 Research aims: This study aims to examine and analyze the effect of tax aggressiveness on cash holding, and financial policies (leverage, capital intensity, inventory intensity) can moderate tax aggressiveness on cash holding.
Setu Setyawan +2 more
doaj +1 more source
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) [PDF]
, 2015 The purpose of this study is to examine the influence of corporate social responsibility (CSR) with corporate tax aggressiveness. Dependent variable in this study is the tax aggressiveness that measured using proxy of effective tax rates (ETR ...
PRADNYADARI, I Dewa Ayu Intan +1 more
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Pengaruh Likuiditas, Leverage, Manajemen Laba, Komisaris Independen Dan Ukuran Perusahaan Terhadap Agresivitas Pajak [PDF]
, 2015 The purpose of this research is to analyze the effect of liquidity, leverage, earnings management, proportion of independent commissioner, and firm size on the level of company tax aggressiveness.
Tiaras, I. (Irvan) +1 more
core +2 more sources
Cogent Business & Management, 2022 This study aims to obtain empirical evidence regarding the effect of gender diversity on the board of commissioners, audit committees, and independent commissioners on tax aggressiveness, as well as the role of internal control as a moderating variable ...
Nanik Sri Utaminingsih +3 more
doaj +1 more source
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN, KARAKTERISTIK DAN KOMPENSASI EKSEKUTIF TERHADAP PENGHINDARAN PAJAK (Analisis Pengaruh Corporate Governance, Characteristic And CEO Compensation Terhadap Tax Aggressiveness) [PDF]
, 2018 The purpose of this research isto examine the effect corporate governance, characteristic and CEO compensation on tax aggressiveness to the manufacturing companies listed on the Indonesia Stock Exchange.
MEIRANTO, Wahyu, SIBARANI, Christin
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Journal of Islamic Accounting and Finance Research, 2021 Purpose - The research objective is to determine the effect of debt policy, profitability, and Corporate Social Responsibility (CSR) on tax aggressiveness in mining sector companies listed in the Indonesian Sharia Stock Index for the period 2014-2019 ...
Afiyatul Khafifah
doaj +1 more source
ANALISIS PENGARUH FINANCIAL DISTRESS, KOMISARIS INDEPENDEN DAN STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK [PDF]
, 2017 This study aims to examine the influence of financial distress, board of independence commisioner and ownership structure to tax aggressiveness.
JANUARTI, Indira, YUNANTO, Fajar
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Journal of Government and EconomicsThis study defines tax aggressiveness as the extent to which a firm uses interest expense to shield income from tax. Focusing on the period surrounding the debt-to-equity cap reform that restricts the debt tax benefit, we investigate two primary ...
Timbul Parasian Hutahean +3 more
doaj +1 more source
Pengaruh Agresivitas Pajak terhadap Corporate Social Responsibility : untuk Menguji Teori Legitimasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) [PDF]
, 2015 This study aims to examine the influence of corporate tax aggressiveness with corporate social resposibity (CSR): to test legitimacy theory. Independent variabel used in this study is the tax aggressiveness that measured usingproxy of effective tax rates.
Rohman, A. (Abdul), Utari, I. A. (Intan)
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