Results 51 to 60 of about 27,382 (307)
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
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
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Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source
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
doaj +1 more source
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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Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak [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. D. (I) +1 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu +4 more
wiley +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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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)
core
Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source