Results 61 to 70 of about 27,082 (210)

Pengaruh Likuiditas, Leverage, Manajemen Laba, Dan Kopensasi Rugi Fiskal Terhadap Agresivitas Pajak Perusahaan Pada Perusahaan Pertanian Dan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2013 [PDF]

, 2016
This study aimed to examine the effect of the liquidity, leverage, earnings management, and compensation tax losses against corporate tax aggressivenesss on agriculture and mining companies listed in Indonesia Stock Exchange (BEI) 2011-2013.
Purwanto, A. (Agus), Susilatri, S. (Susilatri), Yusralaini, Y. (Yusralaini)   +2 more
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Pengaruh Financial Distress, Real Earnings Management Dan Corporate Governance Terhadap Tax Aggressiveness [PDF]

, 2017
This study is aimed to examine the effect of financial distress, real earnings management, and corporate governanceon tax aggressiveness. Using samples from manufacturing companies listed on the Indonesia Stock Exchange in the period 2011 to 2015, the ...
Firmansyah, A. (Amrie), Nugroho, S. A. (Sholehudin)   +1 more
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Financial Distress As a Mediator Between Capital Structure, Earnings Management, and Tax Aggressiveness

Jurnal Akuntansi
Purpose: This study explores how capital structure, earnings management, and financial distress influence tax aggressiveness among manufacturing firms on the Indonesia Stock Exchange.
Rony Wardhana, Saiful Anam, Nur Lailiyatul Inayah, Teodora Winda Mulia, Roy Budiharjo, Heru Tjaraka   +5 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]

, 2014
This study aims to examine the influence ofcorporate 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, Abdul, UTARI, Intan Ayu
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THE IMPACT OF PROFITABILITY AND LEVERAGE ON TAX AGGRESSIVENESS WITH INCOME SMOOTHING AS THE MEDIATOR

BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Information asymmetry and differences in interests between agents and principals are unavoidable problems in agency relationships. Agents with better information than other parties try to maximize their benefits by managing or manipulating reported ...
Nurlita Sukma Alfandia
doaj   +1 more source

PENGARUH KARAKTERISTIK EKSEKUTIF TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY : AGRESIVITAS PAJAK SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Non Keuangan yang terdaftar di BEI Tahun 2012-2013) [PDF]

, 2015
This study aims to examine the influence of characteristics risk-taking executive with corporate social responsibility (CSR) disclosure through tax aggressiveness as an intervening variable. The population of this study was non-financial companies listed
ISTRIASIH, Nur, YUYETTA, Etna Nur Afri
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Determinants Of Tax Aggressiveness

Visi Sosial Humaniora
This study aims to examine the factors that influence tax aggressiveness in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX). The variables used in this study are profitability (ROA), leverage, company size (size).
Meilinda Stefani Harefa, Vebry M. Lumban Gaol   +1 more
openaire   +1 more source

Tax Aggressiveness Determinant: Evidence on Consumer Non-Cyclicals Sector

Jurnal Akuntansi
Tax Aggressiveness can be interpreted as minimising the tax expenses paid aggressively. The primary goal of this research is to analyse and acquire proof of the influence of related party transactions, advertising expenses, and executive compensation on ...
Kurnia, Ninit Megalia Pransisca
doaj   +1 more source

Ownership structure, board characteristics, and tax aggressiveness

, 2011
Tax aggressiveness, as commonly proxied by the effective tax rate (ETR), measures a firm’s effort spent on minimizing its tax payments. It is suggested that more tax aggressive firms have greater incentives to allocate resources to minimize taxes and ...
ZHOU, Ying
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Investigating the determinants of experts' tax aggressiveness: Experience and personality traits [PDF]

, 2013
This study analyzes how the Big Five personality traits and professional experience affect the aggressiveness of tax preparers' recommendations. To this aim, we conduct a survey among tax professionals of a Big Four accounting firm and tax students ...
Blaufus, Kay, Zinowsky, Tim
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