Results 61 to 70 of about 1,034,930 (373)

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

PENGARUH CORPORATE GOVERNANCE, KOMPENSASI CEO, KARAKTERISTIK CEO, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2013 - 2016) [PDF]

, 2018
The measure of tax aggressiveness behaviour based on the magnitude of corporate goals to minimize the tax payments. The other conditions that can link to the tax aggressiveness is the firm goals which is considered to be a motivation factor for the firm ...
FAIZAH, Nabilla, MUID, Dul
core  

MODERATING EFFECT OF BOARD INDEPENDENCE ON THE RELATIONSHIP BETWEEN FIRM ATTRIBUTES AND TAX AGGRESSIVENESS: EMPIRICAL EVIDENCE FROM THE NIGERIAN BANKS

International Journal of Accounting & Finance Review
Despite increased evidence of the critical role of corporate governance in shaping business behaviour, there is still a lack of understanding of how board independence moderates the relationship between firm qualities and tax aggression, particularly in ...

semanticscholar   +1 more source

Antecedents and Moderators for Creating Shared Value in Startups

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the factors determining Creating Shared Value (CSV), validating a conceptual model that integrates external and internal antecedents, moderating variables, and outcomes. Based on a sample of 236 startups operating in the Spanish market, a scale was developed and validated to measure CSV and test the proposed model.
Jonathan Cuevas‐Lizama, Marcelo Royo‐Vela   +1 more
wiley   +1 more source

CEO characteristics and Tax Aggressiveness in Indonesian Family Firms: The Upper Echelons Theory Perspective

Journal of Tax Reform
Tax aggressiveness is an effort that companies can undertake to save on tax payments. One of the factors driving why tax aggressiveness is pursued is the presence of CEO. This study emphasizes the characteristics of CEO.
R. M. Oktaviani, Abdul Rohman, Zulaikha Zulaikha   +2 more
semanticscholar   +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), Suyanto, K. D. (Krisnata)   +1 more
core  

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

National Environmental Policies and Corporate Green Innovation: The Mirroring Versus Substitution Hypotheses

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, Knut Haanaes, Julia Binder   +2 more
wiley   +1 more source

The Effect of Tax Aggressiveness on Company Value with Green Accounting as a Moderating Variable

Journal of Management and Business Review
This 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, Agaphe Christian Abinowo, Fina Cholifiana   +2 more
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