Results 81 to 90 of about 1,034,930 (373)

PENGARUH KARAKTERISTIK PENGAWASAN DEWAN KOMISARIS TERHADAP TINDAKAN AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan yang Terdaftar di Indeks Kompas 100 BEI Tahun 2013-2015) [PDF]

, 2017
The purpose of this study is to examine the influence of board of commissionare’s oversight characteristics on tax aggressiveness. The dependent variable is tax aggressiveness which measured by Effective Tax Rate (ETR), and the independent variables are ...
LESTARI, Isnatri, ZULAIKHA, Zulaikha
core  

Capital Intensity, Deferred Tax Expense, Company Size, Sales Growth and Tax Aggressiveness [PDF]

, 2023
Aprida Aprida, Wahyu Nurul Hidayati
openalex   +1 more source

DOES TRANSFER PRICING, SALES GROWTH, AND CAPITAL INTENSITY AFFECT TAX AGGRESSIVENESS?

Jurnal Reviu Akuntansi dan Keuangan
Purpose: This research aims to analyze the effect of transfer pricing, sales growth, and capital intensity on tax aggressiveness. Methodology/approach: The population of this research are mining companies listed on the Indonesia Stock Exchange (IDX) in ...
Putri Aisyah, Noval Adib, Virginia Nur Rahmanti   +2 more
semanticscholar   +1 more source

Solar Energy in 2025: Global Deployment, Cost Trends, and the Role of Energy Storage in Enabling a Resilient Smart Energy Infrastructure

ENERGY &ENVIRONMENTAL MATERIALS, EarlyView.
This paper explores global solar PV deployment, cost trends, and grid integration challenges in 2025. It examines the role of energy storage in firming solar output and supporting electric vehicle (EV) growth, alongside policy shifts, investment flows, and technological innovations.
Ehsan Rezaee, S. Ravi P. Silva
wiley   +1 more source

Impact of Corporate Social Responsibility, Profitability, Leverage, and Capital Intensity on Tax Aggressiveness: The Moderating Role of Firm Size in Indonesian Manufacturing Sector

Journal of Accounting, Finance and Auditing Studies
: In Indonesian manufacturing, the evasion of tax obligations presents a formidable challenge, diminishing the potential tax revenues accruing to the state.
Catlina Zanita Lailiyah, Amelia Massela, Agung Yulianto, A. Khalid   +3 more
semanticscholar   +1 more source

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) [PDF]

, 2015
The purpose of this study is to examine the influence of corporate social responsibility (CSR) with corporate tax aggressiveness. Dependent variable in this study is the tax aggressiveness that measured using proxy of effective tax rates (ETR ...
PRADNYADARI, I Dewa Ayu Intan, ROHMAN, Abdul   +1 more
core  

Corporate Social Responsibility and Corporate Tax Aggressiveness: A Scientometric Analysis of the Existing Literature to Map the Future

Sustainability, 2021
Using data from 2003 to 2020, this study uses a scientometric approach to investigate the nexus between Corporate Social Responsibility (CSR) and corporate tax aggressiveness research.
Osman Issah, L. L. Rodrigues
semanticscholar   +1 more source

On the Applicability of the Advocacy Coalition Framework for Analyzing EU Policy Processes

European Policy Analysis, EarlyView.
ABSTRACT Initially developed for the US context, the Advocacy Coalition Framework (ACF) is increasingly used to analyze policy processes in the EU. But policymaking in EU differs from the US context, why the applicability of ACF in the EU context should be scrutinized.
Fredrik von Malmborg
wiley   +1 more source

ANALISIS PENGARUH TATA KELOLA PERUSAHAAN, KARAKTERISTIK DAN KOMPENSASI EKSEKUTIF TERHADAP PENGHINDARAN PAJAK (Analisis Pengaruh Corporate Governance, Characteristic And CEO Compensation Terhadap Tax Aggressiveness) [PDF]

, 2018
The purpose of this research isto examine the effect corporate governance, characteristic and CEO compensation on tax aggressiveness to the manufacturing companies listed on the Indonesia Stock Exchange.
MEIRANTO, Wahyu, SIBARANI, Christin
core  

The Determinants of Tax Aggressiveness in Family Firms: An Investigation of Italian Private Family Firms

Sustainability, 2021
A recent stream of research has focused on tax aggressiveness, the downward management of taxable income through tax planning activities, and has analyzed its antecedents and consequences, mainly on public companies.
Giulia Flamini, Paola Vola, Lucrezia Songini, L. Gnan   +3 more
semanticscholar   +1 more source