Results 51 to 60 of about 748,426 (297)
The Role of Related Party Transaction and Earning Management in Reducing Tax Aggressiveness
Riset Akuntansi dan Keuangan Indonesia, 2019 This study aimed to examine the influence of related party transactions (RPT) on tax aggressiveness by using earning management as an intervening variable.
Masna Ellyani, Ataina Hudayati
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui +1 more
wiley +1 more source
Environmental Uncertainty, Managerial Ability and Tax Aggressiveness [PDF]
, 2021 This research aims to examine the effect of environmental uncertainty on tax aggressiveness. Moreover, this research also examines the effect of managerial ability, as a moderating variable, in the relationship between environmental uncertainty and tax ...
Syarendra, Jessica, Kristanto, Ari
core +2 more sources
The Indonesian Accounting ReviewThis research aims to examine the effect of financial pressure and corporate social responsibility (CSR) on tax aggressiveness. In addition, this research also investigates whether audit committee can moderate the effect of financial pressure and CSR on ...
Devi Safitri +2 more
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
doaj +1 more source
The effects of tax aggressiveness and complexity on investors' preferences for joint provision of tax and audit services [PDF]
, 2012 Joint provision of tax and audit services has been under regulatory scrutiny for over a decade. I use a source credibility framework to map the costs and benefits of joint provision to the components of source credibility, competence and trustworthiness,
Birkey, Rachel
core
Business Strategy and the Environment, EarlyView.ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav +4 more
wiley +1 more source
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
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
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
doaj +1 more source