Results 71 to 80 of about 1,034,930 (373)

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, Meutia Layli, Cyntha Mellia Febrina Utomo   +2 more
doaj   +1 more source

Pengaruh Likuiditas, Leverage, Manajemen Laba, Komisaris Independen Dan Ukuran Perusahaan Terhadap Agresivitas Pajak [PDF]

, 2015
The purpose of this research is to analyze the effect of liquidity, leverage, earnings management, proportion of independent commissioner, and firm size on the level of company tax aggressiveness.
Tiaras, I. (Irvan), Wijaya, H. (Henryanto)   +1 more
core   +2 more sources

The Effect of Liquidity and Capital Intensity on Tax Aggressiveness

Asian Journal of Economics Business and Accounting
Aims: This research aims to determine and analyze the effect of liquidity and capital intensity on tax aggressiveness. Study Design: The population in this study are Basic Industry and Chemical sub-sector manufacturing companies listed on the Indonesia ...
Fenty Astrina, Sunardi, Anggun Putri Pertiwi   +2 more
semanticscholar   +1 more source

Firm Attributes and Corporate Tax Aggressiveness in Nigeria

American journal of finance, 2022
Purpose: The study examined the impact of firm attributes on tax aggressiveness in Nigeria. The study employed the longitudinal research design. Methodology: The population consisted of the 13 listed commercial banks quoted on the Nigerian Stock ...
Ivie Ologhosa Ogbeide, John Obiora Anyaduba, Obehioye Usiomo Akogo   +2 more
semanticscholar   +1 more source

Do Corporate Strategies in Fintech and Green Finance Enhance ESG Performance? The Moderating Role of Government Policies

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, Samuel Clottey Attuquaye, Katie Hyslop, Ying Wang, Li Kaodui   +4 more
wiley   +1 more source

PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY, DAN STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN TEKNOLOGI DI BEI

Journal of Management and Accounting
Tax 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

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  

Tax Aggressiveness: A Review of the Interaction of Independent Commissioners and Firm Size in the Context of Indonesia Sustainable Development Goals

Journal of Lifestyle and SDGs Review
Objective: The study conducted empirical testing of the independent commissioners can decrease tax aggressiveness. Independent commissioners are part of corporate governance.
Yulius Kurnia Susanto, Muhamad Taqi, Nurhayati Soleha, Munawar Muchlish   +3 more
semanticscholar   +1 more source

Sustainability and Earnings Quality: The Moderating Role of Institutional Factors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan Garrido, Jesus Ancizar, Julian Benavides, David Urbano   +3 more
wiley   +1 more source

Moderating Role of Financial Policies on the Relationship between Tax Aggressiveness and Cash Holding

Journal of Accounting and Investment, 2021
Research aims: This study aims to examine and analyze the effect of tax aggressiveness on cash holding, and financial policies (leverage, capital intensity, inventory intensity) can moderate tax aggressiveness on cash holding.
Setu Setyawan, Dhaniel Syam, Ahmad Juanda   +2 more
doaj   +1 more source