Results 71 to 80 of about 27,082 (210)

PENGARUH TATA KELOLA PERUSAHAAN DAN KARAKTERISTIK DIREKTUR UTAMA TERHADAP AGRESIVITAS PAJAK [PDF]

, 2018
This study was aimed to investigates the influence of corporate governance and CEO characteristic on the tax aggressiveness in the financial sector firm. Tax aggressiveness measured by the effective tax rate (ETR).
ARDIYANTO, Moh Didik, PRASTIWI, Shelvi Dyan   +1 more
core  

Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness (P.93-104)

International Research Journal of Business Studies, 2017
This study aims to examine the influence of the corporate taxpayers’ level of CSR disclosure and environmental performance on the level of tax aggressiveness.
Dahlia Sari, Christine Tjen
doaj   +1 more source

ANALISIS PENGARUH AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada perusahaan non keuangan yang terdaftar di BEI pada tahun 2014) [PDF]

, 2016
The aim of this study is to examine the effect of tax aggressiveness to corporate social responsibility (CSR). Independent variabel used in this study is the tax aggressiveness that measured using proxy of effective tax rates.
ARYUDANTO, Indra, GHOZALI , Imam
core  

Management compensation, monitoring and aggressive corporate tax planning [PDF]

, 2015
The empirical literature shows that management incentives often reduce corporate tax aggressiveness. Focussing on the riskiness of tax aggressiveness this paper offers one explanation for the observed negative relation.
Steinhoff, Melanie
core  

Effect of Family Ownership Towards Tax Aggressiveness on Food and Beverages Industrial Company Listed in Indonesia Stock Exchange [PDF]

, 2016
The primary objectives of this research were to learn the effects of family ownership, return on assets, leverage, property plant, and equipment with tax aggressiveness, either simultaneously or partially.
Sunaryo, S. (Sunaryo)
core   +2 more sources

Mitigation of Tax Aggressiveness through Good Corporate Governance Company’s Website and Corporate Social Responsibility Disclosure: Evidence-Concentrated Ownership Companies

Jurnal Dinamika Akuntansi
Purposes: This study aims to briefly prove the effect of Good Corporate Governance (GCG), the Company’s Website, and Corporate Social Responsibility Disclosure (CSRD) on tax aggressiveness.
Citrawati Jatiningrum, Fauzi, Linda Septarina   +2 more
doaj   +1 more source

PENGARUH AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Non-keuangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2013-2016) [PDF]

, 2017
This study aims to examine the effect of tax aggressiveness on Corporate Social Responsibility (CSR) disclosure. Dependent variable in this study is CSR disclosure in the corporate’s sustainability reports.
HADIPRAJITNO , P Basuki, WIJAYA, Stefanus Ganang Sakti   +1 more
core   +1 more source

Tax Aggressiveness and Auditor Resignation

SSRN Electronic Journal, 2013
We examine the relation between client tax aggressiveness and auditor’s resignation decision. Consistent with the agency view of tax avoidance which suggests that client tax aggressiveness can increase litigation and reputational risk to auditors and increase the potential conflict with managers, we find a positive association between our proxies for ...
ZANG, Yoonseok, GOH, Beng Wee, LIM, Chee Yeow, Shevlin, Terry   +3 more
openaire   +2 more sources

PENGARUH KARAKTERISTIK PENGAWASAN DEWAN KOMISARIS TERHADAP AGRESIVITAS PAJAK PERUSAHAAN [PDF]

, 2017
This study aims to analyze the influence of the board of commissioners against corporate tax aggressiveness. Characteristics of the board of commissioner's oversight affecting tough tax aggressiveness.
ARDIYANTO, Moh Didik, PRADANA, Akbar Bintang   +1 more
core   +1 more source

FACTORS OF TAX AGGRESSIVENESS: STUDY CASES IN INDONESIA

Економіка та суспільство
Tax aggressiveness is not new to the public, it is one of the ways taxpayers can use tax avoidance to reduce the amount of their tax payments to the government, especially in Indonesia. Income received by companies listed on the stock exchange makes the
Christine Gunawan, Aremi Evanta Tarigan, Rasinta Ria Ginting   +2 more
doaj   +1 more source